Introduced
by
To revise the property tax law so that it conforms to recent Supreme Court decisions on the definition of taxable “additions” to a property. The bill eliminates language authorizing an increase in assessments for an increased occupancy rate in rental properties that have previously had their assessment adjusted for a decreased occupancy rate, and eliminates language that authorizes an assessment increase due to the provision of various public services such as water, sewer, a primary access road, natural gas, electrical, telephone, sidewalks, or street lighting.
Referred to the Committee on Tax Policy