The bill amends the law regarding applications for the adjustment of property assessments by clarifying the jurisdiction of the county equalization board and the county court. Specifically, it states that the county equalization board does not have the authority to determine whether property qualifies for certain tax relief, including the homestead property tax relief for disabled individuals or those aged sixty-five and older. The bill also specifies that the county equalization board shall not accept petitions related to the county assessor's determination of tax-exempt status, valuation of agricultural land, or valuation of producing mineral rights.

Additionally, the bill establishes that petitions for claims regarding these matters must be filed with the county court, which holds exclusive original jurisdiction. This change aims to streamline the process for property owners seeking adjustments to their assessments and clarify the roles of the county equalization board and county court in these matters.

Statutes affected:
HB 1760: 26-27-317(a)