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Property Tax Administrative Procedures

Concerning procedural requirements for the administration of property tax, and, in connection therewith, requiring the property tax administrator to maintain a list of persons interested in receiving notifications about possible amendments to property tax manuals, requiring public hearings with notice in connection with amendments to property tax manuals, requiring petitions for changes to property tax materials to be in writing, requiring notification about the opportunity to obtain additional information about the valuation of commercial property, requiring notification about the abatement process, allowing for the correction of errors impacting valuation of a class or subclass of property, establishing a process for accelerated consideration of certain appeals, and making an appropriation.
2022 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

The property tax administrator is required by law to prepare and publish manuals, appraisal procedures, instructions, and guidelines (property tax materials) concerning the administration of property tax. Beginning January 1, 2023, section 1 of the bill requires the administrator to conduct a public hearing on a proposed change to the property tax materials prior to submitting the proposed change to the advisory committee to the property tax administrator. The administrator must publish notice of the hearing and mail notice to those people who so request. At the hearing, interested persons may submit information and the administrator is required to consider any submissions. Any interested person may also file a written petition to the administrator for the issuance, amendment, or repeal of any property tax material.

At least 2 weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials, section 2 requires the property tax administrator to publish notice about the proposed change.

Under current law, an assessor may, with the permission of the board of county commissioners, include an estimate of property taxes owed in a notice of valuation. Section 3 requires an assessor to include this estimate and allows the assessor to include a range of values.Section 3 also requires any valuation sent to the owner of any real property to alert the property owner to the process of requesting an abatement if they do make a timely objection to their property's valuation. Likewise, any notice of valuation sent to the owner of commercial property must include contact information for the relevant county assessor and a specific statement directing the owner to contact the county assessor if needed for information on how the property was valued.

Currently, a taxpayer who wishes to protest the valuation of their taxable real property must file a notice of their objection and protest with the assessor by June 1. Sections 3 and 4 extend this deadline to June 8.Section 4 requires an assessor who discovers any error that impacts the valuation of a class or subclass of property to recommend to the county board of equalization an adjustment to the class or subclass of property to correct the error.Section 5 requires the state board of assessment appeals to advance an appeal concerning the valuation of rent-producing commercial real property on the board of assessment appeals' calendar when the taxpayer provides certain relevant information and requests an advancement on or before July 15 of the same calendar year. This section also allows the board of assessment appeals to charge a fee to a taxpayer whose appeal the board of assessment appeals advances.Section 6 places a 5% cap on the amount by which a valuation of property set by a county board of equalization can be increased on appeal.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


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Bill Text