Enrolled Senate Bill (S)
Authored by: Sen. Randall Head, Sen. Douglas Eckerty
Co-Authors: Sen. Mark Stoops, Sen. Richard Young
Sponsors: Rep. Milo Smith
  • Sen. Randall Head
    Sen. Randall Head

    Author

  • Sen. Douglas Eckerty
    Sen. Douglas Eckerty

    Author

  • Sen. Mark Stoops
    Sen. Mark Stoops

    Co-Author

  • Sen. Richard Young
    Sen. Richard Young

    Co-Author

  • Rep. Milo Smith
    Rep. Milo Smith

    Sponsor

  • Rep. Cherrish Pryor
    Rep. Cherrish Pryor

    Co-Sponsor

  • Rep. Mara Candelaria Reardon
    Rep. Mara Candelaria Reardon

    Co-Sponsor

  • Rep. Randy Truitt
    Rep. Randy Truitt

    Co-Sponsor

DIGEST

Property tax deadlines and procedures. Changes for property taxation purposes: (1) the assessment and valuation date for property to January 1; (2) the date a reassessment of a group of parcels in a particular class of real property begins to May 1; (3) the date after which changes on an amended property tax roll over as a credit to a subsequent year to April 1; (4) the exemption filing date to April 1; and (5) various other related dates. Requires the department of local government finance to certify to each county the assessed values tentatively determined for public utilities by June 1. Changes the deadline ... for meeting to fix the budget for school corporations that have elected to use a fiscal year budget to April 1.