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SB 1088 Bill Combined w/SCS SBs 1066 & 1088

SB 1088 - This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days. This act is identical to SCS/HB 1086 (2025) and is substantially similar to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025). JOSH NORBERG

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Legislative Timeline

6 actions
  1. Feb 18, 2026 upper
    Bill Combined w/SCS SBs 1066 & 1088
  2. Feb 9, 2026 upper
    Hearing Conducted S Local Government, Elections and Pensions Committee
  3. Jan 27, 2026 upper
    Re-referred S Local Government, Elections and Pensions Committee
  4. Jan 15, 2026 upper
    Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
  5. Jan 7, 2026 upper
    S First Read
  6. Dec 1, 2025 upper
    Prefiled
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