Bills › 91st General Assembly
Exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions
Sponsored by Sen. Dan Zumbach (R)
Topics:Taxes
Where it is now
- Done: IntroducedFebruary 18, 2025
- Done: SubcommitteeMarch 3, 2025
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, 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 structure is held in place only by its own weight and does not have a permanent foundation, it cannot be taxed as real property. This change would affect how certain buildings or structures are assessed for taxes starting in 2025.1
Read the official explanation
This bill prohibits a structure from being assessed and taxed as real property if it is not anchored to a permanent foundation except by the structure’s own weight. The bill is effective upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.
Senate subcommittee
Named March 3, 2025. On March 25, 2025 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
Family tree
Tried before
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SF 2086 Exempting certain structures from inclusion in property assessments, and including effecti…90th General Assembly · Subcommittee recommends passage · similarCleared committee
Matched by wording or an identical title.