Adjust residential property tax assessment rates and limit mill application to owner-occupied primary residences.
AN ACT relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date.
Sponsor:
Co-sponsors: Representative(s) Heiner, Lien, Locke, Neiman, Senator(s) Barlow, Boner, Crago, Crum, Dockstader, Gierau, Kolb, Landen, Steinmetz
Revises residential property tax assessment rates and provides a property tax exemption for owner-occupied primary residences.
Effective: January 1, 2027
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3/5/2026(House)
H 3rd Reading:Failed 30-31-1-0-0
3/4/2026(House)
H 2nd Reading:Passed
3/3/2026(House)
H 2nd Reading:Laid Back
3/2/2026(House)
H COW:Passed
3/2/2026(House)
H Placed on General File
Sponsor: Representative Riggins
Sponsor: Representative Harshman
Sponsor: Representative Yin
Sponsor: Representative Harshman
Sponsor: Representative Provenza
Sponsor: Representative Locke
Sponsor: Representative Storer
Sponsor: Representative Byron
Sponsor: Representative Storer
Sponsor: Representative Harshman
Sponsor: Representative Yin
Sponsor: Representative Yin
Sponsor: Representative Harshman
Sponsor: Representative Brown, L
Sponsor: House Revenue Committee
Sponsor: Senator Hicks
Sponsor: Senator Hicks
Sponsor: Senator Hicks
Sponsor: Senate Revenue Committee
3/2/2026(House)
H02 - Appropriations:Recommend Do Pass 6-1-0-0-0
2/26/2026(House)
:Rerefer to H02 - Appropriations
2/26/2026(House)
H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0
2/25/2026(House)
H Introduced and Referred to H03 - Revenue
2/25/2026(House)
H Received for Introduction
2/24/2026(Senate)
S 3rd Reading:Passed 29-2-0-0-0
2/23/2026(Senate)
S 2nd Reading:Passed
2/20/2026(Senate)
S COW:Passed
2/19/2026(Senate)
S Placed on General File
2/19/2026(Senate)
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
2/12/2026(Senate)
S Introduced and Referred to S03 - Revenue 28-3-0-0-0
2/11/2026(Senate)
S Received for Introduction
2/10/2026(LSO)
Bill Number Assigned
H 3rd Reading:Failed 30-31-1-0-0
Key VoteFailedYea: Allemand, Andrew, Angelos, Bear, Brady, G. Brown, K. Campbell, Guggenmos, Haroldson, Heiner, Hoeft, Johnson, Knapp, Lucas, Lien, Locke, McCann, Ottman, Pendergraft, Rodriguez-Williams, Singh, Smith, Styvar, Strock, Wasserburger, Webb, Webber, Wharff, Winter, Neiman
Nay: Banks, Bratten, L. Brown, Byron, E. Campbell, Chestek, Clouston, Davis, Connolly, Erickson, Filer, Fornstrom, Geringer, Harshman, Jarvis, JT. Larson, L. Larsen, Lawley, Nicholas, Posey, Provenza, Riggins, Schmid, Sherwood, Storer, Tarver, Thayer, Washut, Williams, Wylie, Yin
Excused: Kelly
Amendment failed 25-35-2-0-0
FailedAmendment adopted 38-23-1-0-0
PassedH02 - Appropriations:Recommend Do Pass 6-1-0-0-0
RecommendedYea: ALLEMAND, ANGELOS, HAROLDSON, PENDERGRAFT, S. SMITH, BEAR
Nay: SHERWOOD
This committee vote includes adoption of standing committee amendment SF0110HS001.
H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0
RecommendedYea: G. BROWN, K. CAMPBELL, LIEN, LUCAS, STYVAR, WHARFF, LOCKE
Nay: RIGGINS, STORER
S 3rd Reading:Passed 29-2-0-0-0
Key VotePassedYea: Anderson, Barlow, Boner, Brennan, Cooper, Crago, Crum, Driskill, Dockstader, Gierau, French, Hicks, Hutchings, Ide, Kolb, Jones, Landen, Laursen, McKeown, Love, Olsen, Nethercott, Pearson, Rothfuss, Salazar, Scott, Biteman, Steinmetz, Schuler
Amendment adopted 30-1-0-0-0
PassedYea: Anderson, Barlow, Boner, Brennan, Cooper, Crago, Crum, Driskill, Dockstader, French, Gierau, Hicks, Hutchings, Ide, Jones, Kolb, Landen, Laursen, Love, McKeown, Nethercott, Olsen, Pappas, Rothfuss, Pearson, Salazar, Schuler, Scott, Steinmetz, Biteman
Nay: Case
This committee vote includes adoption of standing committee amendment SF0110SS001.
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
RecommendedYea: DOCKSTADER, IDE, MCKEOWN
Nay: CASE, PAPPAS
S Introduced and Referred to S03 - Revenue 28-3-0-0-0
UnknownYea: Barlow, Boner, Brennan, Cooper, Crum, Dockstader, Crago, Driskill, French, Gierau, Hutchings, Hicks, Jones, Ide, Landen, Laursen, Love, McKeown, Nethercott, Olsen, Pearson, Pappas, Salazar, Scott, Schuler, Steinmetz, Biteman, Kolb
Nay: Anderson, Case, Rothfuss
Yea: L. Brown, Byron, E. Campbell, Chestek, Clouston, Connolly, Erickson, Filer, Geringer, Fornstrom, Harshman, Jarvis, JT. Larson, L. Larsen, Nicholas, Posey, Riggins, Provenza, Sherwood, Storer, Thayer, Washut, Williams, Wylie, Yin
Nay: Allemand, Angelos, Banks, Bear, Bratten, Brady, G. Brown, K. Campbell, Davis, Guggenmos, Haroldson, Heiner, Hoeft, Johnson, Knapp, Lien, Lawley, Locke, Lucas, McCann, Ottman, Pendergraft, Rodriguez-Williams, Schmid, Singh, Smith, Strock, Styvar, Tarver, Wasserburger, Webb, Webber, Wharff, Winter, Neiman
Excused: Andrew, Kelly
Yea: Andrew, Angelos, Banks, Bear, Bratten, L. Brown, E. Campbell, K. Campbell, Chestek, Clouston, Connolly, Erickson, Filer, Fornstrom, Geringer, Haroldson, Harshman, Heiner, Jarvis, L. Larsen, JT. Larson, Lawley, Nicholas, Provenza, Posey, Riggins, Rodriguez-Williams, Sherwood, Strock, Storer, Tarver, Thayer, Washut, Webb, Williams, Wylie, Yin, Neiman
Nay: Allemand, Brady, G. Brown, Byron, Davis, Guggenmos, Hoeft, Johnson, Knapp, Locke, Lien, Lucas, McCann, Ottman, Pendergraft, Schmid, Singh, Smith, Styvar, Wasserburger, Webber, Winter, Wharff
Excused: Kelly
Nay: Case, Pappas