SENATOR RANDY PHILLIPS brought SB 191 (MUNICIPAL PROPERTY TAX LIMITATIONS) before the committee and directed attention to a proposed committee substitute. SENATOR LEMAN moved that CSSB 191 (CRA) be adopted. SENATORS ZHAROFF and ADAMS objected. Number 215 CAROL CARROL, staff to Senator Jay Kerttula, said her understanding is that the committee substitute allows municipalities to exempt certain other entities from property tax, such as mobile home parks, recreational vehicle parks, parking lots, real property used for greenbelts, and the difference between improvements to a historical building and the assessed valuation that would add to the assessed valuation of a building beforehand. It also makes the local assessor bear the burden of proof instead of the individual taxpayer if they have some kind of conflict with the assessed value. She stated that Senator Kerttula does not have a position on the committee substitute. Number 232 SENATOR RANDY PHILLIPS suggested that because the committee substitute was recommended by Senator Taylor and he chairs the Judiciary Committee, which is the next committee of referral, the bill and the draft committee substitute be sent to that committee for further consideration. SENATOR LEMAN withdrew his motion to adopt CSSB 191 (CRA) and then moved to pass SB 191 out of committee with individual recommendations. Hearing no objection, it was so ordered. SENATOR RANDY PHILLIPS noted for the record that the concerns that Senator Taylor has and that he wanted added to this bill can be offered in the Judiciary Committee.