2008 House Bill 5802

Revise certain property tax law provisions

Introduced in the House

Feb. 26, 2008

Introduced by Rep. John Moolenaar (R-98)

To revise the property tax law so that it conforms to recent Supreme Court decisions on the definition of taxable “additions” to a property. The bill eliminates language authorizing an increase in assessments for an increased occupancy rate in rental properties that have previously had their assessment adjusted for a decreased occupancy rate, and eliminates language that authorizes an assessment increase due to the provision of various public services such as water, sewer, a primary access road, natural gas, electrical, telephone, sidewalks, or street lighting.

Referred to the Committee on Tax Policy