Counties can now choose to impose a new tax on gross receipts (money businesses take in) to help reduce property taxes on homes that owners live in. The bill requires property tax bills to separately show homeowners how much of their property tax reduction comes from this new county gross receipts tax, starting in 2028. This gives counties a new tool to shift some tax burden from homeowners to businesses.
This engrossment reflects technical legislative processing rather than substantive policy changes—the only concrete alteration is updating internal bill references from "26.473.26" to "26.473.27" and adding the "SENATE ENGROSSED" designation, which maintains the bill's original purpose of authorizing counties to impose a gross receipts tax to fund property tax credits for owner-occupied homes.
This amendment converted the bill from its Senate-engrossed version to its enrolled (final) version, making only technical corrections: it updated the bill codification number from 26.473.27 to 26.473.28, changed the header from "SENATE ENGROSSED" to "ENROLLED," removed the formatting indicators (underscores and overstrikes legends), and corrected a minor spacing issue in a statute citation (10-45D). These are standard administrative changes that do not alter the bill's substantive purpose of authorizing a county gross receipts tax to fund owner-occupied property tax credits.
Other amendments
Signed by the Governor S.J. 548
Delivered to the Governor S.J. 520
Signed by the Speaker H.J. 553
Signed by the President S.J. 505
House of Representatives Do Pass Amended Passed, YEAS 48, NAYS 19. H.J. 528
State Affairs Do Pass Passed, YEAS 12, NAYS 1.
State Affairs Scheduled for hearing H.J. 1
House of Representatives Referred to House State Affairs H.J. 446
First Reading House H.J. 423
Senate Do Pass Amended Passed, YEAS 20, NAYS 14. S.J. 359
Senate Motion to amend S.J. 358
Senate Deferred to another day S.J. 338
Taxation Do Pass Passed, YEAS 7, NAYS 0. S.J. 15
Taxation Scheduled for hearing S.J. 1
First read in Senate and referred to Senate Taxation S.J. 67
Do Pass Amended
State Affairs — Do Pass
Do Pass Amended
Taxation — Do Pass