2013 House Bill 4147

Revise basis of public-safety “special assessment” levies

Introduced in the House

Jan. 30, 2013

Introduced by Rep. Joseph Graves (R-51)

To allow local "special assessment" property taxes that are imposed on top of regular property taxes and earmarked for police and fire services to be levied on a flat-rate per parcel basis, rather than on based on the assessed value of each parcel (called “ad valorem” in the tax laws). Special assessments were originally intended to only fund improvements that especially benefit properties within a certain "district," but today are often imposed for core government services like public safety, and differ little from regular property taxes, except they are not subject to a vote of the people and other constitutional restrictions.

Referred to the Committee on Tax Policy

March 13, 2013

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

April 11, 2013

Substitute offered

The substitute passed by voice vote

April 18, 2013

Passed in the House 57 to 50 (details)

To allow local "special assessment" property taxes that are imposed on top of regular property taxes and earmarked for police and fire services to be levied on a flat-rate per parcel basis, rather than the assessed value of each parcel (which is called “ad valorem” in the tax laws). Special assessments were originally intended to only fund improvements that especially benefit properties within a certain "district," but today are often imposed for core government services like public safety, and differ little from regular property taxes, except they are not subject to a vote of the people and other constitutional restrictions.

Received in the Senate

April 23, 2013

Referred to the Committee on Finance