Clarify Property Tax Objection & Protest Deadlines

Statutory Revision Committee. The bill clarifies the deadlines that are applicable to all counties using alternate protest and appeal procedures to determine objections and protests concerning valuations of taxable property (alternate procedures). Under existing law, counties are able to elect to use alternate procedures (elective counties). By enacting Senate Bill 23-304, the general assembly also required counties with populations over 300,000 to use alternate procedures in any general reassessment year for real property that is valued biennially (mandatory counties). The main difference between using a standard protest and appeal procedure and an alternate procedure is the associated deadlines for county assessors and taxpayers: The standard deadlines are earlier whereas the alternate deadlines are later. Senate Bill 23-304 did not update the statutes that establish the associated deadlines to reflect that the alternate deadlines apply to mandatory counties that are required use alternate procedures under certain circumstances. The bill modifies the language used in each applicable deadline statute to clarify that the later deadlines for alternate procedures apply to all counties using alternate procedures, whether mandatory counties or elective counties.

In addition, the bill updates the deadline for an assessor to conclude all hearings for objections and protests concerning valuations of taxable real property from June 1 to June 8 to align with analogous changes made by enacting House Bill 22-1416.

The bill also updates statutory references and gendered language to align with current drafting practices.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)