CS/HB 1193: Taxation of Property
GENERAL BILL by State Affairs Committee ; Beshears ; Raburn ; (CO-INTRODUCERS) Albritton ; Edwards ; Steube
Taxation of Property; Deletes authorization for value adjustment board upon its own motion to review lands classified by property appraiser as agricultural or nonagricultural; deletes requirement that property appraiser must reclassify as nonagricultural certain lands that have been zoned to nonagricultural use; deletes authorization for board of county commissioners to reclassify as nonagricultural certain lands that are contiguous to urban or metropolitan development; deletes evidentiary presumption that land is not being used primarily for bona fide agricultural purposes if it is purchased for certain amount above its agricultural assessment; deletes authorization for value adjustment board upon its own motion to review property granted or denied classification by property appraiser as historic property that is being used for commercial or certain nonprofit purposes; deletes authorization for value adjustment board upon its own motion to review land granted or denied high-water recharge classification by property appraiser; deletes authorization for value adjustment board to review property tax exemptions upon its own motion or motion of property appraiser & deletes certain notice requirements relating to review of such exemptions; provides for retroactive application.
Last Action: 5/30/2013 - Chapter No. 2013-95
Location: Became Law
Bill Text: PDF
• Introduced -HJ 116
• Referred to Finance and Tax Subcommittee; Agriculture and Natural Resources Subcommittee; State Affairs Committee -HJ 200
• On Committee agenda-- Finance and Tax Subcommittee, 03/20/13, 3:30 pm, Morris Hall
• Favorable by Finance and Tax Subcommittee; YEAS 17 NAYS 0 -HJ 306
• Now in Agriculture and Natural Resources Subcommittee -HJ 306
• On Committee agenda-- Agriculture and Natural Resources Subcommittee, 03/27/13, 4:30 pm, Reed Hall
• Favorable by Agriculture and Natural Resources Subcommittee; YEAS 12 NAYS 0 -HJ 370
• Now in State Affairs Committee -HJ 370
• On Committee agenda-- State Affairs Committee, 04/03/13, 9:00 am, Morris Hall
• CS by- State Affairs Committee; YEAS 17 NAYS 0 -HJ 415
• Pending review of CS -under Rule 7.19(c)
• CS by State Affairs Committee read 1st time -HJ 412
• Placed on Calendar -HJ 433
• Placed on Special Order Calendar, 04/26/13
• Read 2nd time -HJ 906
• Placed on 3rd reading
• Read 3rd time -HJ 938
• CS passed; YEAS 114 NAYS 0 -HJ 938
• In Messages
• Received -SJ 787
• Referred to Community Affairs; Agriculture; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 787
• Withdrawn from Community Affairs; Agriculture; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 768
• Placed on Calendar, on 2nd reading -SJ 768
• Substituted for CS/SB 1200 -SJ 768
• Read 2nd time -SJ 768
• Read 3rd time -SJ 768
• CS passed; YEAS 39 NAYS 0 -SJ 768
• Ordered enrolled -HJ 968
• Signed by Officers and presented to Governor
• Approved by Governor
• Chapter No. 2013-95
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