Law
Homestead exemption, penalties
PROPERTY TAXES – Amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities.

RS31095 / H0449

This legislation provides a penalty for a taxpayer claiming more than one homestead exemption for property tax. The first violation is a financial penalty with subsequent violations being subject to a misdemeanor. Further, this legislation allows for sharing of information to the Secretary of State to assist in determining that this taxpayer is only voting or running for office in their primary residence. It also clarifies what information needs to be collected to make such determinations.

This legislation may lead to a slight improvement in collecting property taxes already owed along with a slight increase in revenue for local jurisdictions from the accompanying penalties.

Bill Events
Date Description
01/31 Introduced, read first time, referred to JRA for Printing
02/01 Reported Printed and Referred to Revenue & Taxation
02/06 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
02/07 Read second time; Filed for Third Reading
02/08 U.C. to hold place on third reading calendar one legislative day
02/09 Read Third Time in Full – PASSED - 52-15-3
AYES – Alfieri, Allgood, Andrus, Berch, Blanksma, Boyle, Bundy, Burns, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Green, Handy, Healey, Hill, Holtzclaw, Horman, Lanting, Manwaring, McCann, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Raybould, Raymond, Redman, Sauter, Shepherd, Tanner, Vander Woude, Weber, Wheeler, Wroten, Yamamoto, Young, Mr. Speaker
NAYS – Barbieri, Chew(Wilson), Gallagher, Hawkins, Kingsley, Lambert, Mathias, Mendive, Nash(Stinson), Necochea, Price, Roberts, Rubel, Scott, Wisniewski
Absent – Cannon, Durrant, Skaug
Floor Sponsor - Ehlers
Title apvd - to Senate
02/12 Received from the House passed; filed for first reading
02/12 Introduced, read first time; referred to: Local Government & Taxation
02/14 Reported out of Committee with Do Pass Recommendation; Filed for second reading
02/15 Read second time; filed for Third Reading
03/05 Retained on calendar
03/06 Retained on calendar
03/07 Retained on calendar
03/12 Retained on calendar
03/13 Retained on calendar
03/18 Retained on calendar
03/19 Read third time in full – PASSED - 26-9-0
AYES – Adams, Anthon, Bernt, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Hartgen, Just, Lakey, Lee, Lent, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, VanOrden, Ward-Engelking, Winder, Wintrow
NAYS – Bjerke, Carlson, Foreman, Hart, Herndon, Lenney, Nichols, Trakel, Zuiderveld
Absent and excused – None
Floor Sponsor - Adams
Title apvd - to House
03/20 Returned from Senate Passed; to JRA for Enrolling
03/21 Reported Enrolled; Signed by Speaker; Transmitted to Senate
03/21 Received from the House enrolled/signed by Speaker
03/21 Signed by President; returned to House
03/22 Returned Signed by the President; Ordered Transmitted to Governor
03/25 Delivered to Governor at 12:10 p.m. on March 22, 2024
03/25 Reported Signed by Governor on March 25, 2024
Session Law Chapter 168
Effective: 07/01/2024
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