SB208

TabledTabled in committee···

require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.

Amber Hulse,Tim Goodwin

Senate Bill·Introduced Feb 2, 2026·Last action Mar 3, 2026

Judiciary & CourtsProperty Tax

Official Page

IntroducedIntro

In CommitteeCmte

Passed OriginPassed

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At GovernorGov

TabledTbld

This bill changes the rules for who pays attorney fees when property owners challenge their property assessments in court. If a property owner wins their case or reduces their assessment by at least 20%, the court must now award them attorney fees and court costs, whereas currently the court only has the option to do so. Additionally, the bill requires courts to award these fees to the county when property owners lose their appeals, replacing the current discretionary standard.

AI-generated summary

Property assessmentsBill would reform (relevance: 95%)Due process protectionsBill would strengthen (relevance: 80%)Court proceduresBill would reform (relevance: 75%)

Changes to Existing Law

2 sections affected57 words added67 words removed

View full diff

§ 10-11-45.1amended § 10-11-78amended

Amendments

Senate Judiciary committeeAmber Hulse208CAdopted

IntroducedEngrossed+695 −101

The amendment BROADENS the bill to cover both property classification disputes and assessment disputes (not just assessments), and it STRENGTHENS protections for prevailing property owners by making attorney fee awards mandatory (rather than discretionary) when owners win a reclassification or achieve at least a twenty percent reduction in their assessment in either circuit or Supreme Court appeals.

Senate floorAmber Hulse208DAdopted

EngrossedEngrossed+1252 −233

The amendment strengthens property owners' rights by making it mandatory (rather than discretionary) for courts to award attorney fees and costs to owners who prevail or achieve significant assessment reductions, while also adding a new limitation that denies fees if the owner hindered the assessor's ability to properly evaluate the property. It also reorganizes the fee-award structure into three tiers based on the degree of success in circuit and Supreme Court appeals.

Other amendments