Directs Department of Revenue to study issue of central assessment. (Amended to incorporate both SB 570 & 571.) Governor signed 4/2/15.
Requires Department of Revenue to appraise industrial property if improvements have real market value of more than $1 million, unless appraisal delegated to county upon request of county assessor. (Combines "Principal" and "Secondary" industrial accounts into "County-Appraised" industrial accounts.) Governor signed 4/22/15.
Clarifies that right of any other party to seek determination of total real market value of unit of property or real market value of components of tax account or unit of property applies in appeals of accounts constituting unit of property. Governor signed 4/22/15.
Extends due date to March 15 for filing of certain property tax returns. Eliminates extensions. Applies to returns filed beginning with 2016. Governor signed 4/22/15.
Clarifies that appeal refund made to person filing appeal. Authorizes refunds when property is damaged or destroyed. Extends certain rules to floating homes. Raises maximum amount of delinquent tax that can be cancelled to $10. Governor signed 4/17/15.
Requires correction of maximum assessed value due to correction of square footage of property to be proportional to change in real market value of property that is due to correction of square footage. (Amended to add language left out of SB 611 on exemption of high speed internet infrastructure.)Governor signed 4/22/15
Adds agricultural workforce housing to property used in relation to agricultural work that is eligible for property tax exemption. Governor signed 4/16/15.
Requires ballot title for measure proposing local option tax to state that estimated tax cost may reflect impact of early payment discounts, compression and collection rate. Governor signed 4/22/15.