SB91
Sponsored By: Keith R. Murphy (Republican)
Became Law
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
No yearly refile for current-use status
Beginning April 1, 2026, owners who qualify for a current-use assessment do not have to reapply each year. The law repeals the old reapplication rule. This cuts paperwork and lowers the risk of losing current-use status because of a missed refiling.
Residential-use appraisal for homes in business zones
Beginning April 1, 2026, if you are the owner of record of a home in an industrial or commercial zone, you can ask for a special appraisal based on its current use as a residence. Apply to your local assessing officials on or before April 15; after your first approval, you do not need to apply again each year. Officials can accept a late first application if accident, mistake, or misfortune kept you from filing, but not after the local tax rate for that year is approved by the commissioner of revenue administration. This can change how your property tax is calculated.
Sponsors & Cosponsors
Sponsor
Keith R. Murphy
Republican • Senate
Cosponsors
Daniel E. Innis
Republican • Senate
Jason M. Osborne
Republican • House
Joe H. Alexander
Republican • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Signed by the Governor on 06/10/2025; Chapter 0087; Effective 04/01/2026
6/11/2025SenateEnrolled Adopted, VV, (In recess 05/22/2025); SJ 15
6/3/2025SenateEnrolled (in recess of) 05/22/2025 HJ 15 P. 53
6/3/2025HouseOught to Pass: MA VV 05/01/2025 HJ 13 P. 7
5/1/2025HouseCommittee Report: Ought to Pass 04/15/2025 (Vote 15-0; CC) HC 22 P. 10
4/17/2025HouseExecutive Session: 04/08/2025 09:30 am LOB 305
4/17/2025HousePublic Hearing: 04/08/2025 09:30 am LOB 305
4/1/2025HouseIntroduced (in recess of) 03/27/2025 and referred to Housing HJ 11 P. 110
3/28/2025HouseOught to Pass: MA, VV; OT3rdg; 03/06/2025; SJ 6
3/6/2025SenateCommittee Report: Ought to Pass, 03/06/2025; Vote 6-0; CC; SC 11
2/13/2025SenateHearing: 01/28/2025, Room 100, SH, 10:30 am; SC 7
1/23/2025SenateIntroduced 01/09/2025 and Referred to Commerce; SJ 3
1/22/2025Senate
Bill Text
Enrolled
6/3/2025
Introduced
1/22/2025
CHAPTERED FINAL VERSION
Version adopted by both bodies
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