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Committee reviews dwelling-use attestations and non-filer default in H955
Summary
Members discussed new dwelling‑use attestations, a default assignment to the tax classification with the highest statewide education multiplier for non‑filers, effective dates for classification changes and the need for guidance on camps and mixed‑use parcels.
The Ways & Means Committee examined several classification and attestation provisions in H955 that would change how parcels are classified for education tax purposes and what happens when property owners fail to file dwelling‑use attestations.
Legislative counsel Kirby explained that section 57 requires the number of dwelling units to be added to the grand list with an effective date of July 1, 2026, which would affect grand lists submitted next April. Sections 58, 59 and 64 are central to making the new classification system effective; those provisions are tied to the foundation‑formula contingencies the committee has discussed.
Kirby described a new prospective dwelling‑use attestation: where a parcel includes a dwelling unit that is not declared as a homestead, owners would file an attestation to avoid being placed in the default nonhomestead residential classification. Kirby said the bill removes penalties for non‑filing but establishes that properties without a homestead declaration or dwelling‑use attestation will be assigned the tax classification that results in the highest statewide education tax rate multiplier under the new law. "That is a way of … he's saying that you know the for one thing I wrote it this way so that every property continues to have a classification assigned to it," Kirby told the committee.
Members and staff discussed practical edge cases that need further clarification, including seasonal camps that may be someone’s primary residence, gas stations or parcels with no dwelling unit, and single‑family homes occupied by non‑homestead residents (for example a parent owning a house occupied by a disabled adult). Staff member Charlie said he is preparing spreadsheets and scenario matrices to help tax, JFO and AOE staff and will work with tax department staff (Jake) to refine guidance. Committee members asked the tax department to prepare public‑facing guidance (for example flowcharts or diagrams) to minimize confusion when the statute takes effect.
The committee also discussed transition timing: calendar year 2028 was put forward as the year tax would begin collecting parcel‑use information and amending forms so classifications can be assigned before Oct. 1, 2028, supporting a possible FY30 (July 1, 2029) start for the new tax classification system. No formal vote was taken; members asked staff to refine statutory language and coordinate administrative guidance.
The committee flagged several edge cases for offline work and emphasized the need for clear administrative guidance before implementation.
