Document dated Aug. 1, 2023, received Aug. 22, and summarized on Aug. 22.
Bill Provisions
As of Dec. 31, 2024, a taxing jurisdiction may no longer levy a transaction privilege or similar fee on the rental or leasing of real property for residential purposes.
These changes do not apply to hotels, hospitals, or other transient lodging business
Beginning Jan. 1, 2025, landlords will no longer able to pass on costs associated with municipal transaction privilege taxes or similar fees through to tenants.
In any civil action challenging the lawfulness of a charge, the landlord is responsible for the burden of proof in proving that charges are not attributable to transaction tax.
Legislative History
On Jan. 23, 2023, bill introduced in Senate; on Mar. 3, 2023, bill passed in Senate.
On Mar. 8, 2023, bill introduced in House; on May 15, 2023, bill passed in House.
On Aug. 1, 2023, Governor signed bill into law; bill assigned to Chapter 204.
Effectiveness
This bill, as amended, is affective from Dec. 31, 2024.
