summary
Introduced
02/04/2026
02/04/2026
In Committee
02/10/2026
02/10/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.
AI Summary
This bill amends the Property Tax Code to clarify what is considered real property for tax purposes, stating that a building or structure, such as a portable shed or garage, is not considered real property if it's not attached to a permanent foundation or connected to utilities for year-round use, with an exception for mobile homes which have specific rules outlined in the Mobile Home Local Services Tax Act.
Sponsors (1)
Last Action
Referred to Rules Committee (on 02/10/2026)
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