This bill modifies provisions in the Property Tax Act.
This bill:
- requires counties to annually provide the State Tax Commission (commission) with a preliminary assessment book before delivery to the county auditor;
- requires the commission to take corrective action upon a county officer's noncompliance with assessment duties;
- describes forms of corrective action that the commission may take against a county officer;
- requires commission assistance upon a county officer's noncompliance with assessment duties for a certain period of time;
- increases the costs paid by counties that request and receive appraisal assistance from the commission;
- repeals newspaper publication requirements applicable to certain property tax increase proposals;
- requires taxing entities holding a public hearing for certain property tax increase proposals to allow for in-person or virtual participation;
- requires the property tax valuation notice provided by county auditors to include taxpayer instructions for appealing a property's valuation;
- removes tax payment information from the property tax valuation notice provided by county auditors;
- requires the commission to provide education and training to specified county officers in addition to hearing officers;
- requires county officers subject to the education and training requirements to complete the education and training before performing valuation-related work;
- allows the commission to require education and training for other county officers involved in property valuation;
- requires counties to ensure taxpayers have the ability to submit property valuation appeals through electronic means;
- requires counties to annually report appeals information to the commission for reporting to the Legislature;
- requires the tax notice provided by county treasurers to include information regarding payment options;
- requires the Multicounty Appraisal Trust to use trust funds to:
develop and maintain a statewide web portal for uniform access to property characteristics and features;develop and maintain a statewide web portal for the uniform electronic filing of property valuation appeal applications; andassist counties in reporting appeals information to the commission;
- establishes timing requirements for counties to complete a review of certain applications for farmland and urban farming property tax assessment required after land changes ownership; and
- makes technical and conforming changes.Statutes affected:
Introduced: 59-1-210, 59-2-303.1, 59-2-311, 59-2-702.5, 59-2-703, 59-2-704, 59-2-919, 59-2-919.1, 59-2-1001, 59-2-1004, 59-2-1317, 59-2-1602, 59-2-1606
Substitute #1: 59-1-210, 59-2-303.1, 59-2-311, 59-2-702.5, 59-2-703, 59-2-704, 59-2-919, 59-2-919.1, 59-2-919.2, 59-2-1001, 59-2-1004, 59-2-1317, 59-2-1602, 59-2-1606
Enrolled: 59-1-210, 59-2-303.1, 59-2-311, 59-2-509, 59-2-702.5, 59-2-703, 59-2-704, 59-2-919, 59-2-919.1, 59-2-919.2, 59-2-1001, 59-2-1004, 59-2-1317, 59-2-1602, 59-2-1606, 59-2-1708
Substitute #2: 59-1-210, 59-2-303.1, 59-2-311, 59-2-509, 59-2-702.5, 59-2-703, 59-2-704, 59-2-919, 59-2-919.1, 59-2-919.2, 59-2-1001, 59-2-1004, 59-2-1317, 59-2-1602, 59-2-1606, 59-2-1708