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IN SJR0001

Joint Resolution

Status

Engrossed

1/12/2010

Primary Sponsor

Howard Kenley

Click for details

Origin

Senate

2010 Regular Session

AI Summary

  • Proposes a constitutional amendment to cap property tax liability beginning in 2012: 1% for homestead properties, 2% for other residential property and agricultural land, and 3% for commercial real property and personal property
  • Property taxes approved by voters in a referendum are exempt from these cap calculations
  • Allows the General Assembly to exempt certain debt service payments from the caps for counties where the limits would reduce aggregate property tax revenue by at least 20% in 2010, but only for bonds or leases issued before July 1, 2008, and not extending past December 31, 2019
  • Clarifies that constitutional provisions permitting property tax exemptions also authorize the legislature to enact property tax deductions and credits
  • Requires agreement by two consecutive General Assemblies and ratification by a majority of voters to take effect

Legislative Description

Circuit breakers and other property tax matters.

Last Action

First reading: referred to Committee on Ways and Means

2/9/2010

Full Bill Text

No bill text available