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Bill

LC 1198

Generally revise local government property tax laws

2025 Regular Session

LC 1198 aimed to broadly overhaul how local property taxes are administered, but no enacted changes or specifics were provided.

(LC) Draft Died in Process
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Bill Summary · LC 1198

LC 1198 — Generally revise local government property tax laws

Overview

  • Title: Generally revise local government property tax laws
  • Bill number: LC 1198
  • Status: Draft died in process
  • Introduced: November 11, 2024
  • Classification: bill
  • Subject: Local Government; Taxation (Generally); Taxation—Property

Purpose and intent

  • The bill is described as aiming to generally revise local government property tax laws. The available information does not include the specific provisions or reforms, so the exact intent beyond a broad overhaul of how local property taxes are administered is not stated.

What the bill would address (scope on record)

  • Specific provisions, amendments, or changes are not provided in the available summary. Consequently, the exact changes to assessment, levy, exemptions, tax collection, appeals, or administrative processes cannot be enumerated from the record. If enacted, the bill would likely affect how property taxes are assessed, levied, and administered by local governments and how taxpayers interact with local tax systems; however, the precise mechanisms remain unspecified.

Affected parties or entities

  • Local governments and their tax authorities (assessors, treasurers, and related offices)
  • Property taxpayers within local jurisdictions
  • Potential indirect effects on local budgets and fiscal planning, depending on the final provisions

Procedural and timeline aspects

  • November 11, 2024: Drafter assigned
  • December 10, 2024: Draft placed On Hold
  • May 24, 2025: Draft Died in Process
  • Status implication: The bill did not advance beyond draft stage and is not enacted. No enacted changes to local property tax laws resulted from this bill, and there is no schedule for further action unless reintroduced.

Potential impact (if reintroduced or amended)

  • If reintroduced with substantive text, potential impacts could include changes to assessment procedures, exemptions, tax rates or levies, collection timelines, or appeals processes at the local level.
  • Any future version would determine the scope of affected taxpayers and local government operations, as well as any fiscal implications (costs, savings, or administrative burdens).

Next steps for readers

  • Monitor for any new drafts or reintroductions to LC 1198 to learn the specific provisions.
  • Review local government updates if a revision is enacted, to understand changes to property tax administration and taxpayer rights.

Compiled from official sources — confirm details with the bill’s official record.

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