HB2244 - 452R - House Bill Summary

House of Representatives

HB 2244

tax court; direct appeals

Sponsors: Representative May

DPA/s/e	Committee on Ways & Means Committee
DPA	Caucus and COW
DPA	Third Read
X	As Transmitted to the Governor

HB 2244 will provide taxpayers that appeal their property values to continue in tax court if they pay delinquent property taxes.

History

Current law requires all taxes levied and assessed against property on which an appeal has been filed by the owner to be paid before the tax payment is delinquent. A tax court is required to dismiss a property tax appeal if the taxes are not paid before becoming delinquent.

H.B. 2244 authorizes a tax court hearing a property tax appeal to continue hearing an appeal in which the taxes are not paid before becoming delinquent if specified conditions are met. According to the Department of Revenue, there is no anticipated fiscal impact to the state general fund associated with this bill.

Provisions

· Provides exceptions to the tax court’s authority to dismiss an appeal if the taxes become delinquent if either of the following occurs:

· The full year tax for the year is paid on or before December 31 of the tax year.

· The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 is paid by July 1, including interest due.

· Makes a clarifying change.

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· 45th Legislature