Bills › 90th General Assembly
Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedJanuary 25, 2024
- Done: SubcommitteeFebruary 6, 2024
- Done: Senate committeeMarch 7, 2024
- Stopped: Passes the SenateDied when the General Assembly ended
- Skipped: House committeeSkipped
- Done: Passes the HouseApril 2, 202495–0
- 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 something worth $5,000 or more on land they do not own, the government can now collect unpaid special assessment taxes from that building. Currently, these unpaid costs cannot be collected from improvements made by someone other than the landowner. This change allows the state to collect both the principal and interest owed on those assessments.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. Under current law, principal and interest due and delinquent because of a special assessment cannot be collected on a building or improvement erected or made by a person on land owned by another person pursuant to Code sections 445.3 and 445.4. This bill allows collections pursuant to Code sections 445.3 and 445.4 or Code chapter 446 (tax sales) relating to buildings or improvements, with an actual value of $5,000 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.
Senate subcommittee
Named February 6, 2024. It hasn’t reported yet.
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
Family tree
Study bill
90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- SF 2032 Relating to tax and special assessment collections for buildings or improvements erected o…91st General Assembly · Renumbered as SF 2334Nearly identical
Matched by wording or an identical title.