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SB154

Clarifying Tax Rules for Garages and Extra Structures on Owner-Occupied Homes

Last scannedAug 25, 2026, 3:29 AM

In one sentence

This law clarifies that garages and other related structures are included in the owner-occupied property tax classification.

Defines an owner-occupied single-family dwelling to include all garages and ancillary structures related to residential use.
Includes the land where these extra structures sit in the same tax category as the main house, based on records from the director of equalization.
Keeps existing rules that limit owners to one principal residence classified this way.

Homeowners who live in single-family homes, condos, townhouses, or small multi-unit buildings
Owners of manufactured or mobile homes taxed as separate units
Property tax assessors and the director of equalization

The law does not state a specific effective date in the provided text.
It only clarifies existing rules and does not change tax rates or amounts.
The definition relies on records held by the director of equalization, which are not detailed here.

Plain language

Owner-occupied single-family dwelling: A home where the owner lives, including houses, condos, townhomes, small multi-unit buildings (four or less), housing cooperatives limited to stockholder occupants, and mobile homes taxed as separate units.
Ancillary structures: Extra buildings like garages that are related to the residential use of the main home by the owner.

Official record

Source attached

clarify the eligibility of multiple garages or structures to be classified as owner-occupied.

Official activity