2023 Property Tax Year Updated Abstract
| Type | Bill |
|---|---|
| Session | 2024 Regular Session |
| Subjects |
Concerning the creation of an updated abstract for the 2023 property tax year.
Bill Summary:
A county assessor is required to complete an assessment roll of all taxable property within the assessor's county and an accompanying abstract of assessment (abstract) on or before either August 25 or November 21 of every year, depending on certain conditions. During the first extraordinary session of the seventy-fourth general assembly, the general assembly enacted, and the governor signed on November 20, 2023, Senate Bill 23B-001, which modified the valuation for assessment for residential real property for the 2023 property tax year and accordingly rendered inaccurate the abstracts completed on or before August 25, 2023, and November 21, 2023.
The act requires a county assessor to prepare an updated abstract and file a copy of that abstract, along with updated versions of other information that a county assessor is required to append to an abstract, with the property tax administrator no later than February 20, 2024.
APPROVED by Governor February 15, 2024
EFFECTIVE February 15, 2024
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 24-1179 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 24-1179 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 02/13/2024 | Third Reading | BILL |
30
AYE
0
NO
5
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 02/07/2024 | Third Reading | BILL |
61
AYE
0
NO
4
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 02/15/2024 | Governor | Governor Signed |
| 02/15/2024 | Governor | Sent to the Governor |
| 02/15/2024 | Senate | Signed by the President of the Senate |
| 02/15/2024 | House | Signed by the Speaker of the House |
| 02/13/2024 | Senate | Senate Third Reading Passed - No Amendments |
| 02/12/2024 | Senate | Senate Second Reading Passed - No Amendments |
| 02/08/2024 | Senate | Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 02/07/2024 | Senate | Introduced In Senate - Assigned to Finance |
| 02/07/2024 | House | House Third Reading Passed - No Amendments |
| 02/06/2024 | House | House Second Reading Special Order - Passed - No Amendments |
| 02/05/2024 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 02/01/2024 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 02/15/2024 | 2 | 2023 Property Tax Year Updated Abstract |