2026 Regular Session
SB1828
Ad valorem tax; providing exception to property included on tax rolls. Effective date.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Partner positions
Likes
I support SB 1828 because it reduces unnecessary administrative burden by excluding very low-value property accounts from county tax rolls. The bill would be stronger with a few clarifications to ensure consistent application across counties and prevent confusion for property owners whose accounts fall near the exclusion threshold. These changes improve clarity and fairness without changing the bill’s overall intent. 1) Clear Treatment of Fluctuating Property Values Example:If a property’s assessed value is $195 one year and $210 the next due to routine adjustments, the county clearly notifies the owner when the account is added back to the tax roll and when it is excluded again. Why:This prevents confusion and surprise tax bills when small valuation changes move an account in and out of eligibility. 2) Uniform County Implementation Standard Example:All counties apply the same process for identifying and excluding qualifying accounts, rather than each county creating its own method or timing. Why:This avoids inconsistent treatment of taxpayers based solely on county practices. 3) Owner Notification When Accounts Are Excluded(optional) Example:Property owners receive a simple notice stating their account was excluded due to low assessed value and that no taxes are due for that year. Why:This prevents misunderstandings, unpaid notices, or the mistaken belief that an error occurred. Who these amendments protect: These amendments protect property owners by providing clarity and notice, protect county assessors by reducing disputes and administrative confusion, and protect local governments by preventing inconsistent application or unintended errors in tax administration.
No public reasoning provided.
Committee referrals
February 3, 2026 · Senate
Revenue and Taxation
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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Senate Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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Senate Authored by Senator Sacchieri
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Senate First Reading