This bill clarifies that multiple garages and structures on the same property as an owner-occupied home are part of that single residential classification for tax purposes, as long as they're recorded with the county assessor. The change ensures that owners aren't taxed separately on ancillary structures like detached garages or storage buildings that support their primary residence.
The amendment BROADENS the bill by clarifying that all garages and ancillary structures related to a residential dwelling—rather than just attached or unattached garages—qualify for owner-occupied classification, and it removes outdated definitional language from the contractor section to rely on the primary definition instead. This makes the owner-occupied tax classification more inclusive of multiple outbuildings on a residential property.
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