Eliminate Property Tax Abatement Refund Interest
| Type | Bill |
|---|---|
| Session | 2017 Regular Session |
| Subjects |
Concerning the elimination of refund interest related to a property tax abatement.
Bill Summary:
If property taxes are levied erroneously or illegally and a taxpayer has not protested the valuation within the time permitted by law, then the taxpayer has 2 years from the start of the property tax year to file a petition for abatement or refund. The board of county commissioners is required to abate the taxes, and the taxpayer is entitled to a refund for the incorrect amount and, in some circumstances, refund interest equal to 1% per month. The bill delays the start of the refund interest so that it accrues from the date a complete abatement petition is filed, with the exception of an abatement or refund for taxes paid as a result of omitted property being added to the assessment roll.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
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Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.005 (Attachment A). | The motion passed without objection. | Vote summary |
| Refer House Bill 17-1049, as amended, to the Committee of the Whole. | The motion passed on a vote of 4-1. | Vote summary |
| Activity | Vote | Documents |
|---|
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment A). | The motion passed without objection. | Vote summary |
| Refer House Bill 17-1049, as amended, to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/31/2017 | Senate Amendments | REPASS |
62
AYE
1
NO
2
OTHER
|
Vote record |
| 03/31/2017 | Senate Amendments | CONCUR |
62
AYE
1
NO
2
OTHER
|
Vote record |
| 02/15/2017 | Third Reading | BILL |
64
AYE
1
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/29/2017 | Third Reading | BILL |
33
AYE
1
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/24/2017 | Governor | Governor Signed |
| 04/20/2017 | Governor | Sent to the Governor |
| 04/20/2017 | Senate | Signed by the President of the Senate |
| 04/19/2017 | House | Signed by the Speaker of the House |
| 03/31/2017 | Senate | House Considered Senate Amendments - Result was to Concur - Repass |
| 03/31/2017 | House | House Considered Senate Amendments - Result was to Concur - Repass |
| 03/30/2017 | House | House Considered Senate Amendments - Result was to Laid Over Daily |
| 03/30/2017 | Senate | House Considered Senate Amendments - Result was to Laid Over Daily |
| 03/29/2017 | Senate | Senate Third Reading Passed - No Amendments |
| 03/28/2017 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 03/27/2017 | Senate | Senate Second Reading Laid Over Daily - No Amendments |
| 03/23/2017 | Senate | Senate Committee on Finance Refer Amended to Senate Committee of the Whole |
| 03/09/2017 | Senate | Senate Committee on Finance Witness Testimony and/or Committee Discussion Only |
| 02/15/2017 | Senate | Introduced In Senate - Assigned to Finance |
| 02/15/2017 | House | House Third Reading Passed - No Amendments |
| 02/13/2017 | House | House Second Reading Passed with Amendments - Committee, Floor |
| 02/08/2017 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 01/11/2017 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/09/2017 | 148 | Eliminate Property Tax Abatement Refund Interest |