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Elimination of annual adjustments of assessed values. Eliminates the annual adjustments (or "trending") to assessed values of certain real property for assessment dates beginning after December 31, 2024. Retains the provisions in current law that require four year cyclical reassessments. Allows a reassessment plan for the four year cyclical reassessments to include trending factors in the plan. Does not eliminate the annual adjustment for agricultural land. Makes conforming changes. Makes technical corrections.
| Authored by Senator Niemeyer |
| Title | Description | Date | View |
|---|---|---|---|
| Fiscal Note | Fiscal Note #1: Introduced | 2023-12-21 | Click To View |
| Date | Chamber | Action |
|---|---|---|
| 2024-01-08 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2024-01-08 | Senate | Authored by Senator Niemeyer |
