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Changes to Existing Law

HB1330limit the increase of assessed value of property for the purpose of taxation, and to limit the property tax due on property.

2 sections modified+3-7
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§ 10-13-37

Amended
+3-2
Section 10-13-37 — AMENDED
Property taxes shall be levied on valuations where the median level of assessment represents, at most, eighty-five percent of the market value as determined by the Department of Revenue.

§ 10-6-121

Amended
-5
Section 10-6-121 — AMENDED
The median sales to assessment ratio of all real property may not be less than eighty-five percent ormore than one hundred percent.