S.B. 238: Property Tax Adjustments

About this bill

Signed by the governor on March 23, 2026. This bill modifies property tax provisions.

• Requires residential property owners to apply to the county to receive a residential exemption if the property was ineligible for the residential exemption in the prior year, an ownership interest in the property changes, or the county has reason to believe the property no longer qualifies for the residential exemption
• Clarifies burden of proof requirements in appeals involving property assessed by the State Tax Commission
• Modifies the content and publication of the advertisement required for taxing entities to impose a judgment levy
• Clarifies the requirements for taxing entities to impose judgment levies and increase property taxes through truth in taxation
• Modifies the time frame in which the State Tax Commission is required to certify a taxing entity's compliance with truth in taxation requirements
• Makes technical and conforming changes

Full bill page: steps, fiscal note and sponsors · Chief sponsor Chris H. Wilson