Senate Concurrent Resolution 1006 - Summary

• Allows property owners to apply annually for property tax refunds starting in tax year 2025 if their city, town, or county fails to enforce laws against illegal camping, loitering, panhandling, public urination/defecation, illegal substances, or maintains a public nuisance that reduces property values or requires mitigation expenses.

• Refund amount equals either the reduction in fair market value of the property or reasonable expenses incurred to mitigate the nuisance, at the property owner's election, but cannot exceed the prior year's primary property taxes paid to that jurisdiction.

• Cities, towns, and counties have 30 days to accept or reject refund applications; rejection can be challenged in superior court where the jurisdiction bears the burden of proof and prevailing property owners receive attorney fees and costs.

• Approved refunds are paid by the state and reimbursed through withholding from the jurisdiction's state tax distributions, except for debt service on pre-existing bonds.

• Exceptions apply to case-by-case prosecutorial discretion decisions (published monthly), acts of executive clemency, federal law compliance, and section 26-303 acts; this provision automatically repeals December 31, 2035.