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Senate adopts substitute preserving four-year window before tax sale, adds administrative-cost limits
Summary
A Senate substitute to SB 108 preserves a four‑year redemption period before tax-sale (reinstating the prior four-year standard), adds administrative-cost reimbursement language (with limits) and reduces publication requirements from four notices to two; the substitute was adopted and placed on the third‑reading calendar.
Senators debated a substitute to Senate Bill 108 concerning the timing and procedures for tax‑sale of properties with unpaid taxes. The substitute retains a four‑year period before a property may be sold at tax sale — reversing an earlier two‑year proposal — following consultations with county assessors who raised concerns about unintended outcomes such as property 'dumping.'
Sponsor explained the change was made after discussions with county assessors and Senator Beatty, and that administrative-cost provisions were added to help counties recover paperwork and notice costs. The substitute also reduced required public notices from four publications to two to save costs for counties and taxpayers.
Floor questions clarified that administrative costs may increase the amount a taxpayer must pay to redeem property but argued the change will reimburse counties for actual costs; senators noted there would be limits on administrative fees. The substitute was adopted and the clerk recorded that the bill "shows 24 ayes" and placed it on the third‑reading calendar.
Next steps: SB 108 will proceed to third reading with the substitute language reinstating a four‑year redemption period and administrative-cost provisions to be applied within stated limits.
