Bill > S655

Introduced Session

This bill would prohibit property taxpayers from filing property tax appeals with respect to the property of others. Under current law, property taxpayers may challenge the assessment or exempt status of their own property as well as that of any other property in their county. Property tax appeals, however, can be costly and create uncertainty in local government finances. This bill would reduce property tax appeals by limiting property taxpayers to filing property tax appeals concerning their own property. The bill would not disturb the ability of local governments to appeal the assessment or exempt status of any property in the county. The bill also prohibits a taxpayer or taxing district from appealing an assessment or exemption granted to another taxpayer arising from a financial agreement between the taxpayer and the taxing district in which the taxpayer's property is located. Consistent with judicial precedent, this bill would also clarify that the process for challenging the exempt status of property is the same process for challenging the assessed valuation of property.

AI Summary

Committee Categories

Bob Singer (R)*, 

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/09/2024)

Official Document