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Committee approves draft creating four property-tax classes; landlord certificates and mixed‑use rules central to administration
Summary
Ways & Means approved draft language to create four property‑tax classifications—homestead, non‑homestead apartment, non‑homestead residential, and non‑homestead nonresidential—applied prospectively and tied to homestead declarations and landlord attestations.
Legislative counsel Kirby Keaton presented standalone draft classification language (posted 04/03/2025) that would expand the state’s two existing classes (homestead and non‑homestead) to four classes and require that classifications be assigned prospectively based on current‑year use.
Under the draft, each parcel (or portion of a parcel) must be assigned one or more classifications and listers and assessors must update the grand list to include a tax classification no later than June 1 each year. Keaton explained the four categories:
- Homestead: parcels declared as homestead under existing homestead‑declaration procedures (declarations filed by April 15 and accepted through Oct. 15 under current law). - Non‑homestead apartment: parcels for which a landlord certificate has been filed and that the landlord attests will be leased to a long‑term tenant for a minimum of six months in the current year. Keaton said landlord certificates are filed on Jan. 15 and report tenants from the…
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