House of Representatives

HB 2596

property tax; appraisal and appeal

Sponsor: Rep. Somers

X	Committee on Ways and Means
	Caucus and COW
	Third Read
	As Passed the House

HB 2596 would require county assessors to make necessary changes in the tax roll to reflect decisions on appeals.

History

Currently, statute requires county assessors to make necessary changes to the tax roll and records to reflect decisions made on appeals. For properties that have been appealed, assessors are required to make the subsequent year’s valuations based on the appeal decision unless they review the current facts and determine that a change is appropriate. Recently, however, some assessors have ignored the appealed value. This causes property owners to appeal their values every year.

HB 2596 would require assessors to make necessary records changes to the tax roll and stipulates that the subsequent year’s basis for valuation is the appealed value from the prior year. It would also prohibit assessors from changing the valuation of the appeal decision unless there is new construction or use change on the property.

Provisions

· For properties that have been appealed, the county assessor is required to change the tax roll and records to reflect the decision of the appeal for the current year’s valuation and set this value as the beginning basis for the next year’s valuation.

· The assessor can only change the appealed value in the subsequent year if there is new construction or change of use on the property.

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· 45th Legislature

· Second Regular Session 2 March 15, 2002

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