All Roll Calls
Yes: 269 • No: 27
Sponsored By: Shane Klakken (Republican)
Became Law
Personalized for You
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
If a natural disaster destroys your home, trailer, or taxable personal property, the state lowers its taxable value when you show it is unusable. The county treasurer prorates your current-year tax using days over 365: tax on the old value for days before the loss, then tax on the adjusted value for the rest of the year. If you replace destroyed personal property in the same year, tax on the replacement is prorated for the days left in the year. Natural disasters include fire, flood, earthquake, and wind.
You must file your claim within 2 years of the destruction date. If you replace destroyed personal property in the same year after a tax reduction, you must tell the Department of Revenue within 30 days or face a penalty under 15-1-303. Past-year delinquent taxes are not reduced by this law; you still owe them. If you are convicted of arson for burning the property, you cannot get this tax break, and any earlier reduction is reversed.
Shane Klakken
Republican • House
Greg Hertz
Republican • Senate
All Roll Calls
Yes: 269 • No: 27
House vote • 3/17/2025
Do Concur
Yes: 49 • No: 0
House vote • 3/15/2025
Do Concur
Yes: 50 • No: 0
House vote • 1/21/2025
Do Pass
Yes: 85 • No: 14
House vote • 1/20/2025
Do Pass
Yes: 85 • No: 13
Chapter Number Assigned
Signed by Governor
Transmitted to Governor
Signed by President
Signed by Speaker
Returned from Enrolling
Sent to Enrolling
3rd Reading Concurred
2nd Reading Concurred
Committee Report--Bill Concurred
Committee Executive Action--Bill Concurred
Hearing
Referred to Committee
First Reading
Transmitted to Senate
3rd Reading Passed
2nd Reading Passed
Committee Report--Bill Passed
Committee Executive Action--Bill Passed
Hearing
First Reading
Referred to Committee
Introduced
Enrolled
3/18/2025
Introduced
12/16/2024