Wage garnishments; treasurers' liens for unpaid taxes and charges.

Wage garnishments; treasurers' liens for unpaid taxes and charges. Limits a treasurer's lien issued with respect to wages or salary to 25 percent of the delinquent taxpayer's disposable earnings in a single pay period. The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size; (ii) if a court of appropriate jurisdiction determines, by clear and convincing evidence, that the delinquent taxpayer may flee or attempt to flee the jurisdiction or is improperly disposing of assets with the intent to hinder or delay the collection of the delinquent obligations; or (iii) to any portion of the delinquent obligation collected by the delinquent taxpayer and held in trust to remit to the local governing authority. This bill is identical to SB 597.

Status

Passed

Signed or otherwise enacted

Status date

Apr 22, 2026

204 days ago

Current chamber

Senate

Session

2026 Regular Session