Taxation, Property

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Agricultural assessment, minimum requirements - HB 317
Assessment at sales price - SB 225
Boats in inventory, local exemption - HB 199: SFA(1)
Delinquent property tax collections - HB 568: HCS
Disabled individuals, homestead exemption for - SB 127: SCS(2)
Exemption,
  • amend ballot language regarding tangible personal property exemption - SB 127: SFA(1),(2)
  • permit General Assembly to exempt any class of property from taxation - SB 127: SFA(3),(4),(5)
Federally documented vessels, taxation at state rate and exemption by local governments - HB 588
Floor plan finance inventory for lease, $0.05 per $100 rate on - HB 198
General
  • Assembly may exempt from - SB 251: SFA(1)
  • Assembly to exempt property from taxation, proposed constitutional amendment to allow - SB 204
Goods in transit in public warehouses, repeal of 1/10 cent state rate and local exemption - HB 547
Homestead
  • exemption for disabled, defined by the General Assembly - SB 127: SCS(1)
  • exemption, allow for people at least fifty percent disabled - SB 280
  • exemption, apply to those 62 or older or on disability pension - SB 81
  • exemption, exempt 50% of assessed value - SB 280
  • exemption, General Assembly to define disabled - SB 212
  • exemption, nursing home residents - SB 234
  • property tax exemption for disabled individuals - HB 229: SCS
  • property tax exemption for disabled retirees, proposed expansion of - SB 251; HB 150
Intangible
  • property, decrease rate by 50% - HB 139
  • property, exemption from taxation of - HB 43
  • property, exemption of - HB 140
  • property, permit exemption - HB 138
Intangiblel property, Constitutional amendment, exemption from taxation - HB 229
Inventory, constitutional amendment to permit General Assembly to exempt - HB 373
Limestone, severance tax on - HB 388: SFA(2)
Local property tax, exemption for manufacturing machinery and products in the course of manufacture - HB 199: HCS
Manufactured housing inventories, local taxes, exemption from - HB 368
Manufacturing machinery, tax on machinery owned or leased - HB 199
Motor
  • vehicle property tax, assessed at average loan value - HB 74: HFA(19)
  • vehicle usage tax, amend to tax older used vehicles at lesser of book or actual - HB 74: SFA(1)
  • vehicles, assess at average trade-in - HB 74, 209
  • vehicles, assess at average trade-in value - HB 74: HCS(1),(2)
  • vehicles, exempt all motor vehicles from local tax - HB 74: HFA(12)
  • vehicles, exempt vehicles more than seven years old from local tax - HB 74: HFA(7)
  • vehicles, exempt vehicles owned by individuals married for 50 years from local tax - HB 74: HFA(8),(13)
  • vehicles, exempt vehicles valued at $7500 or less from local tax - HB 74: HFA(6)
  • vehicles, exemption of - HB 570
  • vehicles, property tax exemption for - HB 74: HFA(10)
  • vehicles, property tax, assessed at average loan value - HB 74: HFA(21)
  • vehicles, pro-rated if transferred - SB 316
  • vehicles, refund for vehicles returned to seller within 60 days - HB 388
  • vehicles, tax rate - HB 74: HFA(18)
  • vehicles, value at average loan - HB 74: HFA(3),(4),(15)
Osteopathic Medicine Grant Fund established and funded by coal severance tax revenues - SB 202
Personal property for shipment out-of-state, tax rate - HB 628; HB 388: SFA (3)
Personal, exemption from taxation - SB 365
Private aircraft, state tax rate of $0.015 per $100 and local government, exemption for - HB 141
Property
  • evaluation, agricultural use - HB 317: HCS
  • tax exemption, General Assembly may exempt - SB 127: SFA(8)
  • tax, ballot language - SB 251: SFA(2)
  • tax, payment of - HB 388: HCA(1)
  • Valuation Administrators, exam certificates - HB 317: SFA(1)
Public health taxing districts, tax rate - HB 279
Real property purchsed by state - SB 225: SCA(1)
Small claims division of District Court, appeals to - SB 225: SCS
Tangible
  • personal property, General Assembly may exempt - SB 127: SFA(7)
  • property, permit exemption - SB 127
Tax assessment increase, notice of - SB 225: SFA(2)
U-Drive-It vehicles, imposition of three percent surcharge to offset property taxes - HB 685
U-Drive-Its, surcharge on to offset property tax and license fees - SB 363
Uniform Financial Information Report, submission of - SB 44: SCS
Unmined
  • minerals, assessment of - HB 385
  • minerals, exemption from taxation - HB 42
Urban-counties, permission to levy additional taxes for purchase of development rights - HB 644
Volunteer firefighters, local vehicle taxes, $50 credit - SB 286

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