This bill clarifies that homeowners can have multiple garages and other structures related to their home (like sheds or carports) classified as owner-occupied property for tax purposes, rather than treating each building separately. The change allows all these ancillary buildings and the land they sit on to be grouped together with the main dwelling under the owner-occupied classification, as long as they're recorded together in the county's property records.
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