SB 987: Modifies provisions relating to erroneous property classifications

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

SB 987 - Current law provides that a taxpayer shall be awarded costs and reasonable attorney's fees for any appeal of an assessor's classification of real property that is found by the State Tax Commission or a court of competent jurisdiction to be an erroneous classification. This act provides that any such decision shall include the recovery of such costs. The act provides that any taxpayer not receiving such costs and fees derived from any decision made on or after January 1, 2024, shall have a cause of action against the assessor to recover such costs and fees, as well as the costs and fees associated with initiating such cause of action. Such taxpayer shall also be entitled to recover damages in an amount equal to ten percent of the original assessed value of the property that was erroneously classified. This act is identical to SCS/SB 759 (2025). JOSH NORBERG

Sponsors

Sponsors by party (alphabetical): Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. January 21, 2026Voted Do Pass S Economic and Workforce Development Committee
2. January 14, 2026Hearing Conducted S Economic and Workforce Development Committee
3. January 8, 2026Second Read and Referred S Economic and Workforce Development Committee
4. January 7, 2026S First Read
5. December 1, 2025Prefiled