Adam Siebers provided an overview for HB2644 requiring a county appraiser to adjust the value of residential and commercial property upon a final determination of  a valuation appeal or obtain an independent fee simple appraisal if the appraised value exceeds 5.0 percent increase each year for five years.  

Ms. Siebers stood for questions from Committee members.

Chairperson Smith noted during the hearing for HB2644, there was an amendment that was referenced regarding manufactured homes that are considered personal property and the reason this   amendment was drafted and prepared for the Committee's consideration.  

Chairperson Smith moved, seconded by Representative Sawyer, to amend HB2644. (Attachment 17)  Motion carries

Representative Sawyer moved, seconded by Representative Turner, the Committee recommends HB2644 as amended favorable for passage.  Motion carries

Chairperson Smith adjourned the meeting.

Next scheduled House Taxation meeting is February 25, 2026.