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House Bill 1319

House Bill 1319

ARCHIVE (2008)

Latest Information

DIGEST OF HB1319 (Updated January 30, 2008 3:06 pm - DI 84)

Property tax matters. Provides that land that has a forest canopy covering at least 50% of the area of the land and that was assessed as agricultural land for the March 1, 2005, assessment date is considered to be devoted to agricultural use and shall be assessed as agricultural land for taxation purposes unless: (1) the land is rezoned; (2) the land is divided into two or more parcels; (3) the ownership of the land is conveyed or transferred; or (4) there is a substantial change in the use of the land. With respect to an excessive levy appeal based on increased costs to a civil taxing unit resulting from annexation, consolidation, or other extensions of governmental services by the unit to additional geographic areas or persons: (1) eliminates the restriction against an appeal after 2009; (2) allows an appeal in the first year increased costs are incurred and the immediately succeeding four years; and (3) makes the excessive levy for a year a permanent part of the unit's maximum permissible levy for succeeding years.
Current Status:
In Committee - 2nd House
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