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Legal Alerts | February 13, 2024 Local Government Property Tax Credits Rebates

SB24-002

Summary

Under current law, counties & municipalities are authorized to issue tax incentives, including property & sales tax credits or rebates to promote certain uses, like installation of renewable energy fixtures. The bill would authorize Boards of County Commissioners and municipalities to establish similar incentive programs to offer limited property tax credits or rebates to participants in a program designed to improve an “area of specific local concern.” The bill sets forth definitions and requirements for the incentive program. The bill also provides how an incentive program can be established by resolution or ordinance and requirements for public hearings.

The house passed the bill with amendments clarifying “area of specific local concern” does not include uses of real property that may or may reasonably be expected to harm disproportionately impacted communities or prevent meeting the minimum greenhouse gas emission reduction goals of the State. The amendments also require notice to the clerk of each municipality that may be impacted by the incentive program of the public hearing. The amendments also require the board of county commissioners and/or municipalities to publicize the results of an evaluation of each incentive program at a public hearing.

Legislative Update

  • 2024-03-15 / Passed
    Governor Signed
  • 2024-03-12
    Sent to the Governor
  • 2024-03-11 / Enrolled
    Signed by the Speaker of the House
    Signed by the President of the Senate
  • 2024-02-26 / Engrossed
    House Third Reading Passed – No Amendments
  • 2024-02-23 – Revised
    House Second Reading Special Order – Passed with Amendments – Floor
  • 2024-02-16
    House Second Reading Laid Over Daily – No Amendments
  • 2024-02-13
    House Committee on Transportation, Housing & Local Government Unamended to House Committee of the Whole
  • 2024-02-06 / Engrossed
    Introduced In House – Assigned to Transportation, Housing & Local Government
  • 2024-02-05
    Senate Third Reading Passed – No Amendments
  • 2024-02-02
    Senate Second Reading Passed with Amendments – Committee
  • 2024-01-30
    Senate Committee on Local Government & Housing Refer Amended – Consent Calendar to Senate Committee of the Whole
  • 2024-01-10
    Introduced In Senate – Assigned to Local Government & Housing

This content is updated every Thursday, but is not a comprehensive list of updates. If you have questions regarding a specific piece of legislation, please contact Davis Graham partner, Sarah Kellner.

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