Taxation

exempt certain real property from the special maintenance fee levy.

clarify provisions regarding the discretionary formula for determining the assessed value of property for tax purposes.

provide timely refunds for excess payments made in lieu of contributions to the unemployment compensation trust fund.

provide exemption of certain taxes for certain nursing home providers and community service providers.

provide for an increase in the assessment against certain treated land.

to revise provisions regarding agricultural land classifications for tax purposes.

create a road improvement priority fund and to provide for the distribution of the fund.

revise provisions regarding tax increment districts.

establish the Tax Revenue Study Task Force to study tax revenue in this state.

establish the Tax Revenue Study Task Force to study tax revenue in this state.

establish the minimum value of the benefit of a street improvement.

revise provisions regarding the referral of opt outs made by school districts.

to remove the tax exemption for cosmetic medical procedures.

authorize counties to impose a temporary voter-approved half-cent sales and use tax and to issue revenue bonds to fund certain county infrastructure construction.

require certain adjustments to the assessed value of agricultural land if factors impact the land's productivity and to require those adjustments to be documented.

revise certain provisions regarding the use of the aeronautics fund.

exempt firearms from retail sales tax and use tax.

authorize the secretary of revenue to contract with certain entities for purposes of creating or maintaining a database to determine agricultural income value and to specify the mandatory and permissive data of the database.

revise certain references to the Internal Revenue Code.

revise certain provisions regarding the use of exemption certificates.