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Rules committee debates HB92 homestead and sales‑tax changes, including opt‑out/rescission provisions; no final vote
Summary
Representative Blackman told the Senate Rules committee Feb. 28 that House Bill 92 (committee substitute LC501188S) contains homestead‑exemption cleanup, sales‑tax language for school construction, and changes to opt‑out and rescission procedures.
Representative Blackman presented House Bill 92 to the Senate Rules standing committee Feb. 28 and described it as a package of cleanup measures tied to prior legislation. He said the substitute includes edits tied to a five‑acre maximum for certain homestead provisions, spousal survivorship language, changes to homestead appeal application procedures, and sales‑tax language intended to allow participation in a local sales tax (FLOST) where smaller cities opt out but the majority of county cities remain in.
Representative Blackman said the substitute includes a change extending the opt‑out rescission period to March 31 for this year’s cycle and contains other clarifications for local governments and school systems. He and senators repeatedly discussed whether language adding an annual opt‑out requirement for jurisdictions that opt out this year remained in the new substitute; several senators said they could not find the annual‑opt‑out language and asked for it to be restored or clarified.
Senator Huffstetler and other members raised concerns that a provision in the sub could exempt school construction from local sales taxes in a way that had not been vetted by the Finance Committee; the senator requested that the House and Senate finance chairs work together to reconcile the change in the sub.
Senators and Representative Blackman agreed to continue work offline and to bring clarified language back to Rules next week. Chairman Blackman asked the Senate Finance chair to work with the bill author and House stakeholders to produce agreed language and set a follow‑up committee meeting; no formal committee vote or motion to advance HB92 was recorded in the Rules committee during this session.
Because the transcript shows committee members requested additional drafting and cross‑committee vetting on several points — including the annual opt‑out requirement for jurisdictions that opt out this year and the treatment of school construction sales tax — the committee did not take final action and left open follow‑up steps.
