SB 2173 – Protects homebuyers from past taxes

SB 2173 protects homebuyers from being stuck with unexpected tax debts tied to mistakes made by previous property owners. It ensures that if a buyer relies on an official tax certificate showing no taxes are owed, they will not be financially penalized later if an error is discovered. This increases certainty for buyers and helps promote property transactions by reducing legal and financial risks. It also limits government overreach by making local taxing authorities honor their official records. At the same time, it preserves personal accountability by holding the prior owner, not the innocent buyer, responsible for any unpaid taxes. SB 2173 is a straightforward, pro-taxpayer reform that upholds property rights, encourages responsible government recordkeeping, and protects taxpayers from being blindsided by mistakes out of their control.