Alternatives to the Gallagher Amendment Interim Study Committee Summary Report

Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council.  The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is charged with studying the following:

- the operation of the Gallagher Amendment; the impact of a statewide residential assessment rate; the impact of the Gallagher Amendment on nonresidential property; how natural resources are accounted for in the Gallagher Amendment; the impact of the Gallagher Amendment on various counties, municipalities, school districts, and special districts; the impacts of the Gallagher Amendment on the state budget; the interaction between the Gallagher Amendment and other constitutional provisions; the sustainability of property taxes as a revenue source for local governments; the effect of the Gallagher Amendment on taxpayers; and modifications or alternatives to the Gallagher Amendment.