2025 bills / S.B. 202
S.B. 202 Property Tax Revisions (2025)
- Introduced
- Senate committee
- Senate vote
- House committee
- House vote
- Signed into law
What this bill does
AI summary from the official description
The bill sets new duties for counties and the State Tax Commission on property valuation. Counties would have to send the commission preliminary assessment books, let taxpayers file appeals electronically, and add appeal instructions to valuation notices, while the commission could take corrective action against noncompliant county officers and must provide training to certain county officers.
About this summary
Quotes come from the official recordings' automatic captions, and plain-English summaries are written by AI from the official record. A person reviews them, but always check the recording before quoting anyone; every quote links to its moment in the video.
Check the official text below.
Official description
- requires counties to annually provide the State Tax Commission (commission) with a preliminary assessment book before delivery to the county auditor
- requires the commission to take corrective action upon a county officer's noncompliance with assessment duties
- describes forms of corrective action that the commission may take against a county officer
- requires commission assistance upon a county officer's noncompliance with assessment duties for a certain period of time
- increases the costs paid by counties that request and receive appraisal assistance from the commission
- repeals newspaper publication requirements applicable to certain property tax increase proposals
- requires taxing entities holding a public hearing for certain property tax increase proposals to allow for in-person or virtual participation
- requires the property tax valuation notice provided by county auditors to include taxpayer instructions for appealing a property's valuation
- removes tax payment information from the property tax valuation notice provided by county auditors
- requires the commission to provide education and training to specified county officers in addition to hearing officers
- requires county officers subject to the education and training requirements to complete the education and training before performing valuation-related work
- allows the commission to require education and training for other county officers involved in property valuation
- requires counties to ensure taxpayers have the ability to submit property valuation appeals through electronic means
- requires counties to annually report appeals information to the commission for reporting to the Legislature
- requires the tax notice provided by county treasurers to include information regarding payment options
- requires the Multicounty Appraisal Trust to use trust funds to:
- develop and maintain a statewide web portal for uniform access to property characteristics and features
- develop and maintain a statewide web portal for the uniform electronic filing of property valuation appeal applications
- assist counties in reporting appeals information to the commission
- establishes timing requirements for counties to complete a review of certain applications for farmland and urban farming property tax assessment required after land changes ownership
- makes technical and conforming changes
Your legislators on this bill
Enter your address to see what your own representative and senator did on this bill, and get their contact information and a ready-to-send message about it.
Take action
Session over, but your legislators still want to hear from you; ideas that died often come back next year. How to testify →
What members get
- An alert the day S.B. 202 is put on a committee agenda, with time and room, so you can be there to speak
- When S.B. 202 is rewritten, exactly which words changed
- Its hearings in your own calendar
- Your own scorecard: pick the side you favor and see how every legislator voted
Every vote
- 5 yes, 0 no, 2 absentSenate Revenue and Taxation Committee: vote to change the bill · Feb 12, 2025Who voted how
- 4 yes, 0 no, 3 absentSenate Revenue and Taxation Committee: vote to approve it · Feb 12, 2025Who voted how
- 24 yes, 0 no, 5 absentFirst of two Senate votes · Feb 18, 2025Who voted how
- 23 yes, 0 no, 6 absentFinal Senate vote · Feb 19, 2025Who voted how
- 9 yes, 0 no, 2 absentHouse Revenue and Taxation Committee: vote to change the bill · Feb 25, 2025Who voted how
- 9 yes, 0 no, 2 absentHouse Revenue and Taxation Committee: vote to approve it · Feb 25, 2025Who voted how
- 70 yes, 1 no, 4 absentFinal House vote · Mar 4, 2025Who voted how
- 26 yes, 0 no, 3 absentSenate vote to accept the other chamber's changes · Mar 5, 2025Who voted how
Hearings and debates
- Feb 6, 2025 Senate Revenue and Taxation Committee
- Feb 12, 2025 Senate Revenue and Taxation Committee▶ Watch
- Feb 25, 2025 House Revenue and Taxation Committee▶ Watch
- 18/2/2025 Senate floor debate▶ Watch
- 19/2/2025 Senate floor debate▶ Watch
- Apr 3, 2025 House floor debate▶ Watch
- May 3, 2025 Senate floor debate▶ Watch