This bill modifies provisions related to the property tax exemption process.
This bill:
- defines terms;
- establishes filing deadlines for application to the county board of equalization for a property tax exemption;
- authorizes a county board of equalization to request additional information from an applicant for a property tax exemption, in addition to or in lieu of a hearing on the application;
- establishes deadlines for a county board of equalization to render a written decision on a property tax exemption application;
- authorizes an applicant for a property tax exemption to appeal to the State Tax Commission on the basis of dissatisfaction with the decision of the county board of equalization or the county board of equalization's failure to timely render a written decision on the application;
- provides for a county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption;
- requires a county board of equalization to include notice of a property owner's appeal rights in certain written decisions; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 59-2-1102