This bill amends the law regarding accessory dwelling units (ADUs) by prohibiting the separate valuation and assessment of these units from the primary residence for property tax purposes. Specifically, it states that residential property used as the principal place of residence, which includes any accessory dwelling unit, must be valued and assessed as a single parcel. The bill defines an accessory dwelling unit as a secondary dwelling that is located on the same parcel as the primary residence, is independent and smaller than the primary residence, and is owned by the same individual.

Additionally, the bill establishes that these changes will take effect for assessment years beginning on or after January 1, 2026. This legislative change aims to simplify property tax assessments for homeowners with accessory dwelling units, ensuring that they are not penalized with separate valuations that could increase their tax burden.

Statutes affected:
HB 1775: 26-26-1202(a)