This bill amends current tax law to allow taxpayers whose applications for tax exemptions, deferrals, or credits have been denied to request a public hearing with the assessing officials responsible for that decision. The legal language has been updated to reflect this change, specifically by replacing the title "Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit" with "Appeals From Refusals to Grant Exemptions, Deferrals, or Tax Credits." The bill outlines that taxpayers are entitled to a public hearing within 45 days of receiving the written decision, and the assessing officials must render a decision on whether to uphold their prior decision before the hearing concludes.

Additionally, the bill mandates that a public notice of the hearing be published in a local newspaper and posted in two locations at least 14 days prior to the hearing. The costs associated with the public hearing notice must be paid in advance by the applicant, and failure to do so will result in the denial of the application without a hearing. The bill also clarifies that these provisions do not limit taxpayers' rights to appeal to the board of tax and land appeals or petition the superior court. The act is set to take effect on January 1, 2026.

Statutes affected:
Introduced: 72:34-a