This bill clarifies that multiple garages and structures on the same property as an owner-occupied home are part of that single residential classification for tax purposes, as long as they're recorded with the county assessor. The change ensures that owners aren't taxed separately on ancillary structures like detached garages or storage buildings that support their primary residence.
The amendment clarifies that garages and ancillary structures related to residential use are included in the owner-occupied classification regardless of whether they are attached or unattached, and removes a duplicate definition from the contractor section that was redundant with the owner section. This STRENGTHENS the bill's original purpose by making the eligibility rules for multiple structures more explicit and comprehensive.
Signed by the Governor S.J. 548
Delivered to the Governor S.J. 477
Signed by the Speaker H.J. 516
Signed by the President S.J. 448
House of Representatives Do Pass Passed, YEAS 65, NAYS 0. H.J. 470
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 11, NAYS 0.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 262
First Reading House H.J. 247
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 200
Taxation Do Pass Passed, YEAS 6, NAYS 0. S.J. 7
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 142
Prime sponsor · Sen.
R
Prime sponsor · Rep.
R
Cosponsors
Taxation — Do Pass
Do Pass
Taxation — Do Pass