HB10
Real property tax; classification of land and improvements.
Status:
In House
Latest Action:
Jan. 20, 2026
House: Subcommittee recommends laying on the table (10-Y 0-N)
Chief Patron:
Joe McNamara (R)
Session:
2026 Regular Session
Summary
As Introduced. Real property tax; classification of land and improvements.
Reclassifies improvements to real property as a separate class of real property and authorizes any locality to impose a real property tax on improvements to real property at a tax rate that is different than the rate applied to the land on which such improvements are located. Such rate may ... (More) exceed, equal, or be less than the tax imposed upon the land on which the improvements are located. (Less)-
Bill History
- 12/19/2025 - House: Prefiled and ordered printed; Offered 01-14-2026 26101669D
- 12/19/2025 - House: Referred to Committee on Finance
- 01/16/2026 - House: Assigned HFIN sub: Subcommittee #2
- 01/17/2026 - House: Fiscal Impact statement From TAX (1/17/2026 11:50 am)
- 01/19/2026 - House: Placed on Finance Agenda
- 01/19/2026 - House: Fiscal Impact statement From TAX (1/19/2026 7:56 pm)
- 01/20/2026 - House: Subcommittee recommends laying on the table (10-Y 0-N)
