{"parents":[{"StatuteId":2037405,"Type":"Title","Statute":"10"},{"StatuteId":2037720,"Type":"Chapter","Statute":"6"},{"StatuteId":2080208,"Type":"Section","Statute":"158"}],"Previous":"10-6-157","Next":"10-6A","StatuteId":2080208,"Statute":"10-6-158","Type":"Section","CatchLine":"Owner-occupied single-family dwellings--Total assessed value--Limitation.","FilePath":null,"FileName":null,"Htmlpath":null,"Htmlfilename":null,"Title":10,"TitleLetter":null,"Chapter":6,"ChapterLetter":null,"Section":158,"SubSec":null,"SubSection":null,"Word":null,"Html":"

10-6-158. Owner-occupied single-family dwellings--Total assessed value--Limitation.

For taxes payable in 2027, 2028, 2029, 2030, and 2031, the total assessed value of all property in a county with an owner-occupied single-family dwelling classification, as defined in § 10-13-39, may not increase more than three percent over the total assessed value of all property in the county with an owner-occupied single-family dwelling classification in the prior year, except as otherwise provided in this section.

A county may further increase the total assessed value of all property with an owner-occupied single-family dwelling classification by an amount equal to the assessed value of all new improvements made to owner-occupied single-family dwellings or property reclassified to the owner-occupied single-family dwelling classification in the county in the prior year.

Notwithstanding the provisions of this section, a county must adjust the total assessed value of all property with an owner-occupied single-family dwelling classification pursuant to § 10-6-121.

Source: SL 2025, ch 46, § 1.

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