Bills › 90th General Assembly
Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person
Sponsored by the House Ways and Means (successor To Hsb 685) Committee
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedJanuary 25, 2024
- Done: SubcommitteeFebruary 21, 2024
- Done: House committeeMarch 6, 2024
- Done: Passes the HouseApril 2, 202495–0
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary If a person builds a residential structure worth at least $20,000 on land they do not own, the government can now collect unpaid special assessment money from that building. To make sure the landowner is aware of the situation, the county treasurer must notify the landowner before starting the process to collect these delinquent taxes.1
Read the official explanation
When property adjacent to a public improvement benefits from the improvement, a special assessment may be levied against the adjacent properties that received the benefit to pay for all or a portion of the improvement.4.4 or Code chapter 446 (tax sales) relating to residential buildings or improvements on residential buildings, with an actual value of $20,000 or more, erected or made by a person on land owned by another person to include principal and interest due and delinquent because of special assessment levies. The bill requires a county treasurer to provide notice to the owner of leased land on which a building or improvement is erected prior to commencing tax collection procedures for delinquent taxes on the building or improvement.
Why it matters. People who build residential buildings or improvements worth $20,000 or more on land owned by someone else could have unpaid special assessment principal and interest collected against those buildings. County treasurers would be required to notify the owner of the leased land before starting tax collection procedures for delinquent taxes on such buildings or improvements.2
Senate subcommittee
Named April 3, 2024. Meeting: Wednesday, April 10 · 11:00 AM · Senate Lounge.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
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90th General Assembly
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- SF 2032 Relating to tax and special assessment collections for buildings or improvements erected o…91st General Assembly · Renumbered as SF 2334Nearly identical
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