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Second Regular Session | 74th General Assembly

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Tax Expenditure Evaluation

Home Modification Tax Credit

Subjects

Fiscal Policy & Taxes

Health Care & Health Insurance

Housing

Agency

Office of the State Auditor

Published

01/11/2023

Report No. 2023-TE1

Download 2023 Report

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Issue Briefs

Restrictions on Natural Gas Use in Buildings (20-17)

Some U.S. cities have adopted legislation to limit or restrict the use of natural gas systems in new construction, instead requiring building systems or appliances to be powered by electricity. In response to these natural gas prohibitions, some states have enacted legislation prohibiting...

Publishing Agency:

Legislative Council Staff

Date:

08/20/2020

Subjects:

Business & Economic Development

Capital Construction

Energy

Housing

Staff Publications

Fiscal Impacts of the Gallagher Amendment

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...