HOUSE REPUBLICAN STAFF ANALYSIS Bill: House File 2108 (Formerly HSB 508) Committee: Judiciary Floor Manager: Rep. Baltimore Date: February 10, 2014 Staff: Amanda Freel (1-5230)
House Committee: House Floor: Senate Floor: Governor:
PASSED on January 29 (16-5) PASSED on February 11 (93-3)
Property Tax Equalization Notification HF 2108 changes how notice must be given when an equalization order for property tax is issued. Strike After Amendment 8001- Notices must be sent by mail if property tax is increased due to an equalization order. Notice must still be given in the newspaper as well. The Board of Review shall meet from October 9th until October 31st for filed protests.
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Section by Section Analysis H-8001-Baltimore Strike After Amendment Sections 1 – Notice of Valuation No mail notice is required when the valuation of property is decreased. Notice will only be published in the news paper Section 2 – Assessment Rolls and Books A notice for an equalization order must be given on or before October 8th by publication in the newspaper. The County Auditor shall also give notice by mail, postmarked on or before October 8th to all owners or taxpayers who’s property valuation has been increased. The Board of Review will be in session from October 15th until November 30th. Section 3-Powers of Review Board If assessments are revalued and reassessed the board shall meet the requirements in 441.36 (mail) and place notice in an official newspaper located in the taxing district. The newspaper notice will no longer take the place of the mail notice requirement. Section 4-Protest of Assessment-Grounds If electronic filing is available the notice shall be clearly indicated on both the published equalization order notice and the equalization order notice mailed to the property owner or tax payer. 1
Section 5-Adjustment by Auditor Appeal shall be completed by December 15th (previous date of completion was November 30th) Section 6-Adjustment by Auditor On or before October 8th, notice of an equalization order must be published in the newspaper. Any taxpayer or owner whose property taxes will increase, shall be notified by mail postmarked on or before October 8th. The notice must inform the owner or taxpayer that the equalization order may be challenged with the Board. Failure to notify, either by mail or newspaper has no impact on the order. The Board shall accept protests from October 9th through October 31st. Section 7 Implementation of Act Political subdivisions are required to enact this legislation, without additional funding from the state. Section 8 Applicability This act shall apply to assessments beginning on or after January 1, 2015.
___________________________________________________________________________________ Amendments H-8004- Sands-Adopted Allows property owners and assessors to agree to an assessment and for the assessor to modify the assessment according to the agreement.
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