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Legislative Year: 2022 Change
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Bill Detail: HB22-1416

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Title Property Tax Administrative Procedures
Status Signed by the President of the Senate (05/16/2022)
Bill Subjects
  • Fiscal Policy & Taxes
  • Local Government
House Sponsors P. Neville (R)
D. Esgar (D)
Senate Sponsors B. Rankin (R)
C. Kolker (D)
House Committee State, Civic, Military and Veterans Affairs
Senate Committee Appropriations
Date Introduced 05/02/2022
Summary

The property tax administrator is required by law to prepare and
publish manuals, appraisal procedures, instructions, and guidelines
(property tax materials) concerning the administration of property tax.
Beginning January 1, 2023, section 1 of the bill requires the administrator
to conduct a public hearing on a proposed change to the property tax
materials prior to submitting the proposed change to the advisory
committee to the property tax administrator. The administrator must
publish notice of the hearing and mail notice to those people who so
request. At the hearing, interested persons may submit information and
the administrator is required to consider any submissions. Any interested
person may also file a written petition to the administrator for the
issuance, amendment, or repeal of any property tax material.
At least 2 weeks prior to the advisory committee to the property
tax administrator reviewing a proposed change to the property tax
materials, section 2 requires the property tax administrator to publish
notice about the proposed change.
Under current law, an assessor may, with the permission of the
board of county commissioners, include an estimate of property taxes
owed in a notice of valuation. Section 3 requires an assessor to include
this estimate and allows the assessor to include a range of values.
Section 3 also requires any valuation sent to the owner of any real
property to alert the property owner to the process of requesting an
abatement if they do make a timely objection to their property's valuation.
Likewise, any notice of valuation sent to the owner of commercial
property must include contact information for the relevant county assessor
and a specific statement directing the owner to contact the county assessor
if needed for information on how the property was valued.
Currently, a taxpayer who wishes to protest the valuation of their
taxable real property must file a notice of their objection and protest with
the assessor by June 1. Sections 3 and 4 extend this deadline to June 8.
Section 4 requires an assessor who discovers any error that
impacts the valuation of a class or subclass of property to recommend to
the county board of equalization an adjustment to the class or subclass of
property to correct the error.
Section 5 requires the state board of assessment appeals to
advance an appeal concerning the valuation of rent-producing commercial
real property on the board of assessment appeals' calendar when the
taxpayer provides certain relevant information and requests an
advancement on or before July 15 of the same calendar year. This section
also allows the board of assessment appeals to charge a fee to a taxpayer
whose appeal the board of assessment appeals advances.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (05/06/2022) (most recent)  
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