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Senate finance committee hears bills to reclassify standalone garages on residential lots
Summary
The Senate Finance and Tax Committee heard two similar bills that would change state tax code so residential lots with standalone garages or outbuildings in residential subdivisions are taxed as residential rather than commercial; committee members asked for more input from county assessors and the Association of Counties and took no action.
The Senate Finance and Tax Committee on an unspecified date heard House Bill 11-52 and House Bill 12-32, measures that would change how the century code classifies certain residential lots that currently are taxed as commercial when an outbuilding exists but a dwelling does not.
Representative Todd Porter (District 34, Mandan) told the committee the change was prompted by a subdivision outside Mandan in Morton County where lots were sold with a garage built before the house. “The way that that is dealt with in the tax code is that if it's undeveloped residential property, it's dealt with as commercial property in the tax code until there's a residence on the property,” Porter said. He said the bill would bring such lots into the residential tax category when no business is being…
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