B 26-0802: Pied-à-Terre Property Tax Amendment Act of 2026

Summary

As introduced, Bill 26-802 would establish a new Class 1C Property tax category on residential properties with not more than two dwelling units, an assessed value greater than $2.558 million, and an owner that does not qualify for the homestead deduction (i.e., non-owner-occupied housing). The real property tax rate for Class 1C properties is set at $2.50 per $100 of assessed value.

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Sep 16, 2026

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