Agricultural land assessors must now adjust property values when specific factors affect productivity—such as soil quality, terrain, or climate—and document why they made each adjustment using a standardized county protocol. This changes current law by making adjustments mandatory ("shall") rather than optional ("may") and requiring written justification for those adjustments so the reasoning is transparent and consistent across counties.
Signed by the Governor H.J. 435
Delivered to the Governor H.J. 374
Signed by the President S.J. 327
Signed by the Speaker H.J. 352
Senate Do Pass Amended Passed, YEAS 35, NAYS 0. S.J. 296
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 158
House of Representatives Do Pass Amended Passed, YEAS 66, NAYS 0. H.J. 181
Taxation Do Pass Amended Passed, YEAS 12, NAYS 0.
Taxation Motion to amend
Taxation Scheduled for hearing
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 19
First Reading House H.J. 11
Gary Cammack
Prime sponsor · Sen.
R
Kirk Chaffee
Prime sponsor · Rep.
R
Cosponsors
Do Pass Amended
Taxation — Do Pass
Do Pass Amended
Taxation — Do Pass Amended