Technical corrections bill would update tax rules; DOR seeks to remove assessor-exam change

A technical corrections measure that makes multiple administrative updates to tax and licensing statutes was presented to the committee, and Department of Revenue staff said they will seek an amendment to remove one provision relating to assessor examinations.

Committee staff described SB 5431 as a revenue-neutral bill that: replaces the Department of Revenue's real-property evaluation exam requirement with the International Association of Assessing Officers (IAAO) course 101 or equivalent; updates references to a now-defunct annual survey; clarifies tax treatment for qualifying medical-supply vendors; clarifies qualification language for sales-and-use-tax exemption certificates for data centers; and moves the due date for the DOR tax-exemption study from January 2028 to January 2029 (and thereafter every four years).

Steve Ewing of the Department of Revenue said DOR supports most of the cleanup provisions but will seek an amendment to remove the section replacing the DOR examination; DOR staff want to continue discussions with county assessors. He described the bill as fiscally neutral overall but noted a $31,500 one-time administrative request to implement some changes.

Senator Mark Schoessler, who sponsors the bill annually, described it as standard revenue-neutral technical cleanup. The staff report and public testimony emphasized that the bill is intended to improve clarity and administration of the tax code rather than to change tax policy.

The hearing transcript indicates the bill was listed for executive session later in the week and that an amendment would be needed by the stated amendment deadline for committee consideration.