Key Updates from the Statehouse and Beyond for CTAO Members

This bill aims to prohibit the enforcement of delinquent property tax liens against certain owner-occupied homesteads, specifically those owned and occupied by seniors or qualifying surviving spouses. The requirements are that the household appraised value must be less than $750,000, for each year that taxes are delinquent, the owner must pay an amount equivalent to at least 100% of the taxes due for the last year that taxes were paid in full and that either the homestead must meet the continuing law's homestead exemption or that the property owner must file a form with the county treasurer certifying the homestead's eligibility.

We have been in discussions with the sponsors of HB 443 to address concerns related to the real-world implementation of the legislation. In those conversations, we have been working to reach a compromise that addresses these concerns while supporting both the sponsors’ objectives and the interests of our association.

STATUS: The Legislative Committee has voted to oppose this bill. The bill had its third hearing in House Ways and Means Committee this week.

HB 493 (Rep D. Thomas, Rep. D. Troy)

HB 493 looks to sunset the sale of delinquent property tax certificates after January 1, 2027,for agricultural parcels and parcels containing owner-occupied primary residences. Tax certificates can be sold for other properties.

We have been in talks with the sponsors on a possible sub bill they are drafting and relaying our concerns with taking a important tool out of the treasurer's tool belt. 

STATUS: The Legislative Committee has voted to oppose this bill. The bill is slated to have its third hearing in House Local Government Committee next week.

HB 278/SB 300 (Rep T. Matthews, Rep T. Hall) (Sen. Roegner)

Companion bills HB 278 and SB 300 are described by staff as the final round of operational “clean-up” from the last several General Assemblies. The bill is largely administrative in nature and reflects a review of what has worked during recent years, with statutory adjustments made accordingly. There are changes regarding their initial and continuing education requirements for county treasurers.

For initial education, the bill proposes shifting the completion timeline so that training must occur within 120 days after taking the oath of office rather than during the prior election-cycle window. The requirement would apply equally to elected treasurers, appointees filling vacancies, and individuals elected in special elections. The total required hours would be reduced from 26 hours to at least 13 hours, with the Treasurer of State determining subject matter related to the duties of the office. Hours could be completed up to one year prior to taking the oath, up to five excess hours could count toward future continuing education requirements, and up to three hours of Auditor of State training on public records and open meetings could count toward the requirement. The Treasurer of State would also be permitted to charge either a registration fee or an annual fee for training, but not both.

For continuing education, the bill would shift from a biennial structure to an annual requirement. Instead of completing 24 hours every two years, treasurers would be required to complete at least 10 hours each calendar year beginning more than 120 days after taking the oath of office. The Treasurer of State would determine the form and content of the training. Treasurers who make no investments or invest only in certain permitted investments would be exempt from the continuing education requirement, and up to five excess hours could be carried over to the following calendar year.

We have communicated our recommendations to the State Treasurer's Office for potential amendments.

STATUS: The Legislative Committee has also voted to request restoring the current continuing education and initial education hour requirements and to maintain existing law for treasurers who do not make investments. HB 278 and SB 300 have had two hearings each in their respective committees.

SB 366 (Sen. Blessing, Sen. Ingram)

SB 366 is a follow up to SB 186 of last general assembly that the CTAO was supporting. This legislation requires upon the transfer of real property to a party other than the grantor, all delinquent taxes due at the time of transfer shall be paid by the grantor and collected by the county treasurer before the transfer is accepted.

STATUS: The Legislative Committee has voted to be proponents of SB 366. This bill was introduced two weeks ago and we are working to get sponsor testimony on the legislation.