LD526

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

Complete·6/3/25

Limits the time to challenge a property tax lien on commercial real estate to 2 years.

This bill changes the law to limit the time a person can challenge the validity of a governmental taking of commercial real estate for nonpayment of property taxes. A challenge must be made within 2 years after the redemption period ends. This applies to commercial real estate, including apartment buildings, mobile home parks, office buildings, and recreational facilities, and to tax liens recorded after June 30, 2026.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

DD
2
3
RRR
Democratic CaucusRepublican Caucus

Calendar

Mar 18, 2025

1:00 PM

Hearing

Mar 4, 2025

1:00 PM

Hearing

History

Jun 3, 2025

House

PASSED TO BE ENACTED.

Jun 3, 2025

House

Sent for concurrence. ORDERED SENT FORTHWITH.

Jun 3, 2025

Senate

PASSED TO BE ENACTED, in concurrence.