Bill > HB445

This bill expands the options for taxpayers to appeal property tax assessments by allowing them to request a hearing officer for disputes concerning the value or uniformity of certain types of taxable tangible personal property, specifically those with an aggregate fair market value exceeding $200,000, as indicated on their annual notice of current assessment. This new provision is in addition to existing appeal options, such as going before the county board of equalization or an arbitrator, and applies to property other than "wireless property," which is defined as tangible personal property or equipment used for wireless services that is attached to but not permanently affixed to a cell tower or network data center. The bill also revises the definition of "public utility" to include private water and sewage systems with at least 10,000 connections, and it outlines the qualifications and approval process for individuals serving as hearing officers, including specific requirements for those handling appeals for taxable tangible personal property.