Modifies provisions relating to the State Tax Commission
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SJR 90 — Modifies provisions relating to the State Tax Commission
Last action — Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
SJR 90 - This amendment modifies provisions relating to the State Tax Commission. Current constitutional provisions require the State Tax Commission to equalize assessments as between counties. This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding. The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law. This amendment provides that the assessed value of a class or subclass of real or personal property shall not be lower than seventy percent nor more than one hundred percent of the true value in money for such class or subclass, as determined by studies conducted by the Commission. Finally, this amendment establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission, and requires the General Assembly to annually provide for a sufficient appropriation to ensure taxpayers receive the assistance needed to comply with and navigate the property tax process. JOSH NORBERG
Bill Text
- Introduced 5384S.01I - Introduced Current pdf
Action History
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Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
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S First Read
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Prefiled
Sponsors
- Ben Brown (26) · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 198 not signed on
Sponsors (1)
- Brown (26), Ben
Co-sponsors (0)
None.
Not signed on (198)
198 members have not signed on to this bill.
Show all 198 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does SJR 90 do?
- SJR 90 - This amendment modifies provisions relating to the State Tax Commission. Current constitutional provisions require the State Tax Commission to equalize assessments as between counties. This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding. The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law. This amendment provides that the assessed value of a class or subclass of real or personal property shall not be lower than seventy percent nor more than one hundred percent of the true value in money for such class or subclass, as determined by studies conducted by the Commission. Finally, this amendment establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission, and requires the General Assembly to annually provide for a sufficient appropriation to ensure taxpayers receive the assistance needed to comply with and navigate the property tax process. JOSH NORBERG
- Who sponsors SJR 90?
- SJR 90 is sponsored by Brown (26), Ben.
- What is the current status of SJR 90?
- This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
- Where can I track SJR 90?
- Track SJR 90 free on One Click Politics — get push/email alerts when it moves.
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