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, the taxpayer may appear in person or through an agent or attorney, and they are responsible for the costs associated with the public hearing notice.

The bill also clarifies that if the taxpayer fails to pay the costs of the public hearing notice in advance, the assessing official may terminate further consideration of the application and deny it without a hearing. Furthermore, the bill maintains 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.

Statutes affected:
Introduced: 72:34-a