House committee substitute replaces the 1st edition in its entirety with the following.
Directs the Revenue Laws Study Committee (Committee) to study options for enhancing the property tax relief currently afforded to low-income, elderly, and disabled citizens and disabled veterans and consider other property tax reforms that may reduce the property tax burden while balancing the potential impact on local government revenue. Lists six matters that the Committee may consider as part of the study. Authorizes the Committee to consult with any other relevant State, local, or private entity in conducting the study. Requires the Committee to report its findings, along with any legislative recommendations, to the 2026 Regular Session of the 2025 General Assembly.

Statutes affected:
Filed: 105-277.1, 105-277.1C, 105-282.1, 105-283, 105-284, 105-309
Edition 1: 105-277.1, 105-277.1C, 105-282.1, 105-283, 105-284, 105-309