Bills › 90th General Assembly
Exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions
Topics:Taxes
Where it is now
- Done: IntroducedJanuary 23, 2024
- Done: SubcommitteeFebruary 6, 2024
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- 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 Small structures that are under 600 square feet and can be moved without being taken apart will no longer be taxed as real estate. To qualify, these buildings must not be connected to utilities like water or electricity and cannot be attached to a permanent foundation. This change affects how property owners are taxed for certain portable buildings.1
Read the official explanation
This bill prohibits a structure from being assessed and taxed as real property if it is not connected to a utility (water, sewage, gas, or electricity); is no larger than 600 square feet; is not anchored to a permanent foundation except by the structure’s own weight; and is able to be moved off the property without deconstructing, dismantling, or otherwise disassembling the structure. The bill is effective upon enactment and applies retroactively to assessment years beginning on or after January 1, 2024.
Senate subcommittee
Named February 6, 2024. On April 11, 2024 it recommended amendment and passage. [].
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
Similar bills
- SF 348 Exempting certain structures from inclusion in property assessments, and including effecti…91st General Assembly · Subcommittee recommends passageSimilar
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