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OK SB1210

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Kendal Sacchieri

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Personal property with a fair cash value of $1,750 or less is exempt from annual listing and assessment requirements for ad valorem taxation, adding this threshold to existing exceptions for intangible property, exempt property, and household property

  • Updates statutory language by correcting "North American Industrial Industry Classification Systems" to "North American Industry Classification System (NAICS)" for building materials inventory assessment provisions

  • Removes outdated reference to "the Marshall and Swift Company" for cost manuals used in valuing nonresidential improvements on agricultural land, replacing it with "Marshall and Swift" or similar approved manuals

  • Effective date is January 1, 2027

Legislative Description

Ad valorem taxation; expanding exceptions for listing and assessment requirement. Effective date.

Last Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

2/3/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available