A bill for an act relating to protests considered by local boards of review and including effective date and applicability provisions.(Formerly HF 245.)
Impact
The passage of HF420 is expected to enhance the procedural structure surrounding local assessment protests, applying to cases starting from January 1, 2023. By allowing subunits to operate within the board, the bill aims to expedite the resolution process while maintaining oversight by the full board. The bill directly impacts local governance by altering how local boards of review operate, potentially making them more responsive to community needs in managing property assessments.
Summary
House File 420 (HF420) proposes amendments to the process by which local boards of review handle property assessment protests. The bill allows for greater flexibility in the composition and operation of these boards, specifically permitting the creation of subunits. A subunit of the board, composed of at least three members, may conduct hearings, receive evidence, and make recommendations regarding protests. These recommendations must then be considered by the full board for final approval, allowing a more streamlined process for addressing property assessment disputes. This change aims to improve the efficiency of handling protests related to property assessments.
Contention
Though the bill seeks to improve efficiency in processing assessment protests, it may face scrutiny regarding the delegation of authority to subunits. Concerns may arise about maintaining fairness and transparency in how these smaller groups conduct hearings and make recommendations that will ultimately affect property owners. Critics could argue that subunits might lead to inconsistency in decisions made for similar cases or that they could undermine the authority of the full board if not managed and regulated properly.
A bill for an act relating to protests considered by local boards of review and including effective date and applicability provisions. (Formerly SF 278.) Effective date: 04/04/2023. Applicability date: 01/01/2023.
A bill for an act relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions.
A bill for an act relating to sessions of the local board of review and including effective date provisions. (Formerly SF 169.) Effective date: 04/10/2024.
A bill for an act relating to property taxation for commercial child care centers and facilities and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 224.)
A bill for an act relating to local government property taxes, financial authority, operations, and budgets, and including effective date and applicability provisions.(Formerly SSB 1124.)
A bill for an act relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions.(Formerly HF 37.)
A bill for an act relating to property taxation for commercial child care centers and facilities and including effective date, applicability, and retroactive applicability provisions.(See HF 668.)