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House debates fairness in property assessment for minimum-parcel-size lots
Summary
House Bill 119 would direct assessors to consider that acreage left over after building on a required minimum parcel size cannot be subdivided or built on, aiming to align assessed value with realistic use; sponsors said the bill has no fiscal impact and is intended as a fairness measure.
Representative Joseph Murray introduced House Bill 119 to clarify assessor practice for parcels subject to minimum-parcel-size rules. Murray said that when an owner buys the required acreage to build a primary residence but the remaining acreage cannot be subdivided or developed under local rules, assessors should take that limitation into account and not treat the leftover acreage as buildable residential land.
Supporters described personal experiences where owners purchased a five-acre parcel to meet development rules, built on one acre, and could not subdivide the remainder. They argued the bill would require assessors to value each portion according to its best and highest use and not assume future subdivision feasibility. Representative Murray said the tax commission and assessors he consulted supported the proposal as sound assessing practice and that the bill carried a zero fiscal note.
Discussion and outcome: Representatives raised technical questions about zoning changes, assessor discretion, and whether the bill would change total tax liability; sponsors and supporters said the bill simply aligns valuation with usage and leaves assessor judgment intact. Voting opened later in the session and a few conflict-of-interest notes were recorded; the House adjourned to reconvene the next morning.
