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 new legal language specifies that taxpayers are entitled to a public hearing within 45 days of receiving the written decision from the assessing officials. The bill also mandates that a public notice of the hearing be published in a local newspaper and posted in two locations within the municipality at least 14 days prior to the hearing. Additionally, it requires that the taxpayer or their representative may appear at the hearing, and the costs associated with the public notice must be paid in advance by the applicant.

The bill also includes provisions that if the applicant fails to pay the costs of the public hearing notice, the assessing official may terminate further consideration of the application without holding a hearing. Furthermore, the bill clarifies that the rights of taxpayers to appeal to the board of tax and land appeals or petition the superior court remain intact. The effective date for this act is set for January 1, 2026. The changes to the legal language include the deletion of the previous title "Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit" and its replacement with "Appeals From Refusals to Grant Exemptions, Deferrals, or Tax Credits," along with the insertion of detailed procedures for the public hearing process.

Statutes affected:
Introduced: 72:34-a