SB 325 IN

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Became Law

Specifies the requirements and the real property improvements considered when determining whether property is a dwelling or a homestead for purposes of the standard property tax deduction law. Removes additional definitions of "homestead" from the statute. Specifies that for purposes of the circuit breaker law "nonresidential real property" refers to real property that is not: (1) a homestead; (2) residential property; (3) long term care property; or (4) agricultural land. Provides that, for assessment dates after December 31, 2023, "residential property" includes any other land, building, or residential yard structure, including a deck, patio, gazebo, or pool that is not attached to a dwelling that: (1) is not part of a homestead; and (2) is predominantly used for a residential purpose. Makes a conforming change.

• Brian Buchanan Republican · author
• Mike Gaskill Republican · author
• Linda Rogers Republican · author
• Jeffrey Thompson Republican · sponsor

1. Jan 12, 2023 Authored by Senator Buchanan · upper
2. Jan 12, 2023 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Feb 21, 2023 Committee report: amend do pass, adopted · upper
4. Feb 27, 2023 Amendment #1 (Buchanan) prevailed; voice vote · upper
5. Feb 27, 2023 Second reading: amended, ordered engrossed · upper
6. Feb 27, 2023 Senator Gaskill added as second author · upper
7. Feb 27, 2023 Senator Rogers added as third author · upper
8. Feb 28, 2023 Third reading: passed; Roll Call 194: yeas 41, nays 8 · upper
9. Feb 28, 2023 House sponsor: Representative Thompson · upper
10. Feb 28, 2023 Senator Randolph added as coauthor · upper
11. Mar 1, 2023 Referred to the House · upper
12. Mar 6, 2023 First reading: referred to Committee on Ways and Means · lower
13. Apr 6, 2023 Committee report: amend do pass, adopted · lower
14. Apr 11, 2023 Amendment #2 (Thompson) prevailed; voice vote · lower
15. Apr 11, 2023 Amendment #1 (Pryor) prevailed; voice vote · lower
16. Apr 11, 2023 Second reading: amended, ordered engrossed · lower
17. Apr 12, 2023 Placed back on second reading · lower
18. Apr 13, 2023 Amendment #3 (Thompson) prevailed; voice vote · lower
19. Apr 13, 2023 Reread second time: amended, ordered engrossed · lower
20. Apr 17, 2023 Third reading: passed; Roll Call 432: yeas 97, nays 1 · lower
21. Apr 18, 2023 Returned to the Senate with amendments · lower
22. Apr 19, 2023 Motion to concur filed · upper
23. Apr 20, 2023 Senate concurred in House amendments; Roll Call 462: yeas 37, nays 9 · upper
24. Apr 24, 2023 Signed by the President Pro Tempore · upper
25. Apr 28, 2023 Signed by the President of the Senate · upper
26. May 1, 2023 Signed by the Speaker · lower
27. May 4, 2023 Public Law 182 · upper
28. May 4, 2023 Signed by the Governor · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled Senate Bill (S) · Apr 20, 2023 · PDF
• Introduced Senate Bill (S) · Jan 12, 2023 · PDF
• Senate Bill (S) · Feb 21, 2023 · PDF
• Engrossed Senate Bill (S) · Feb 27, 2023 · PDF
• Senate Bill (H) · Apr 6, 2023 · PDF
• Engrossed Senate Bill (H) · Apr 11, 2023 · PDF
• Engrossed Senate Bill (H) · Apr 13, 2023 · PDF