SB 85 - Nicola, Joe
Modifies provisions relating to the assessment of property
Bill Details
Sponsor
LR Number
1166S.03C
Title
SCS SB 85
House Handler
N/A
Journal Page
N/A
Effective Date
August 28, 2025
Committee
Current Status
Formal Calendar S Bills for Perfection
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SCS/SB 85 - This act prohibits county assessors from using any computer program to make a final determination of the true value in money of any real or personal property if such computer program determines that the true value in money of such property has increased by more than four percent since the most recent assessment. In any such case, the assessor shall only assign a final true value in money of such property after the property has been evaluated in person by personnel who are knowledgeable and experienced with appraisal practices in the county in which the property is located. The act defines "computer program" as any computer, computer-assisted mass appraisal system, or any other program that utilizes mathematical techniques or artificial intelligence to estimate property values. (Section 137.076)
Additionally, current law requires assessors to provide notice to taxpayers when the valuation of the taxpayer's real property has increased. This act requires an assessor to provide any third party documents, reports, or other data that was relied upon in the computation of assessed value. (Sections 137.180 and 137.355)
These provisions are identical to SB 787 (2025) and to provisions in HB 780 (2025), and is substantially similar to provisions in HB 1582 (2025).
JOSH NORBERG