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Missouri House Bill HB780

Missouri 2025 Regular Session

Missouri House Bill HB780 Compare Versions

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11 FIRSTREGULARSESSION
2-[PERFECTED]
32 HOUSEBILLNO.780
43 103RDGENERALASSEMBLY
54 INTRODUCEDBYREPRESENTATIVECHAPPELL.
6-1729H.01P JOSEPHENGLER,ChiefClerk
5+1729H.01I JOSEPHENGLER,ChiefClerk
76 ANACT
8-Torepealsections137.115,137.180,and137.355,RSMo,andtoenactinlieuthereofthree
9-newsectionsrelatingtorealpropertyvaluationassessments.
7+Torepealsection137.115,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoreal
8+propertyvaluationassessments.
109 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
11-SectionA.Sections137.115,137.180,and137.355,RSMo,arerepealedandthree
12-2newsectionsenactedinlieuthereof,tobeknownassections137.115,137.180,and137.355,
13-3toreadasfollows:
10+SectionA.Section137.115,RSMo,isrepealedandonenewsectionenactedinlieu
11+2thereof,tobeknownassection137.115,toreadasfollows:
1412 137.115.1.Allotherlawstothecontrarynotwithstanding,theassessororthe
1513 2assessor'sdeputiesinallcountiesofthisstateincludingtheCityofSt.Louisshallannually
1614 3makealistofallrealandtangiblepersonalpropertytaxableintheassessor'scity,county,
1715 4townordistrict.Exceptasotherwiseprovidedinsubsection3ofthissectionandsection
1816 5137.078,theassessorshallannuallyassessallpersonalpropertyatthirty-threeandone-third
1917 6percentofitstruevalueinmoneyasofJanuaryfirstofeachcalendaryear.Theassessorshall
2018 7annuallyassessallrealproperty,includinganynewconstructionandimprovementstoreal
2119 8property,andpossessoryinterestsinrealpropertyatthepercentofitstruevalueinmoneyset
2220 9insubsection5ofthissection.Thetruevalueinmoneyofanypossessoryinterestinreal
2321 10propertyinsubclass(3),wheresuchrealpropertyisonorlieswithintheultimateairport
2422 11boundaryasshownbyafederalairportlayoutplan,asdefinedby14CFR151.5,ofa
2523 12commercialairporthavingaFARPart139certificationandownedbyapoliticalsubdivision,
2624 13shallbetheotherwiseapplicabletruevalueinmoneyofanysuchpossessoryinterestinreal
2725 14property,lessthetotaldollaramountofcostspaidbyaparty,otherthanthepolitical
2826 15subdivision,towardsanynewconstructionorimprovementsonsuchrealpropertycompleted
27+16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest,
28+17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere
2929 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
30-intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest,
31-17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere
32-18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe
30+intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe
3331 19followingmanner:newassessedvaluesshallbedeterminedasofJanuaryfirstofeachodd-
3432 20numberedyearandshallbeenteredintheassessor'sbooks;thosesameassessedvaluesshall
3533 21applyinthefollowingeven-numberedyear,exceptfornewconstructionandproperty
3634 22improvementswhichshallbevaluedasthoughtheyhadbeencompletedasofJanuaryfirstof
3735 23theprecedingodd-numberedyear.Theassessormaycallattheoffice,placeofdoing
3836 24business,orresidenceofeachpersonrequiredbythischaptertolistproperty,andrequirethe
3937 25persontomakeacorrectstatementofalltaxabletangiblepersonalpropertyownedbythe
4038 26personorunderhisorhercare,chargeormanagement,taxableinthecounty.Onorbefore
4139 27Januaryfirstofeacheven-numberedyear,theassessorshallprepareandsubmitatwo-year
4240 28assessmentmaintenanceplantothecountygoverningbodyandthestatetaxcommissionfor
4341 29theirrespectiveapprovalormodification.Thecountygoverningbodyshallapproveand
4442 30forwardsuchplanoritsalternativetotheplantothestatetaxcommissionbyFebruaryfirst.
4543 31Ifthecountygoverningbodyfailstoforwardtheplanoritsalternativetotheplantothestate
4644 32taxcommissionbyFebruaryfirst,theassessor'splanshallbeconsideredapprovedbythe
4745 33countygoverningbody.Ifthestatetaxcommissionfailstoapproveaplanandifthestatetax
4846 34commissionandtheassessorandthegoverningbodyofthecountyinvolvedareunableto
4947 35resolvethedifferences,inordertoreceivestatecost-sharefundsoutlinedinsection137.750,
5048 36thecountyortheassessorshallpetitiontheadministrativehearingcommission,byMayfirst,
5149 37todecideallmattersindisputeregardingtheassessmentmaintenanceplan.Uponagreement
5250 38oftheparties,themattermaybestayedwhilethepartiesproceedwithmediationor
5351 39arbitrationupontermsagreedtobytheparties.Thefinaldecisionoftheadministrative
5452 40hearingcommissionshallbesubjecttojudicialreviewinthecircuitcourtofthecounty
5553 41involved.Intheeventavaluationofsubclass(1)realpropertywithinanycountywitha
5654 42charterformofgovernment,orwithinacitynotwithinacounty,ismadebyacomputer,
5755 43computer-assistedmethodoracomputerprogram,theburdenofproof,supportedbyclear,
5856 44convincingandcogentevidencetosustainsuchvaluation,shallbeontheassessoratany
5957 45hearingorappeal.Inanysuchcounty,unlesstheassessorprovesotherwise,thereshallbea
6058 46presumptionthattheassessmentwasmadebyacomputer,computer-assistedmethodora
6159 47computerprogram.Suchevidenceshallinclude,butshallnotbelimitedto,thefollowing:
6260 48 (1)Thefindingsoftheassessorbasedonanappraisalofthepropertybygenerally
6361 49acceptedappraisaltechniques;and
6462 50 (2)Thepurchasepricesfromsalesofatleastthreecomparablepropertiesandthe
6563 51addressorlocationthereof.Asusedinthissubdivision,theword"comparable"meansthat:
6664 52 (a)Suchsalewasclosedatadaterelevanttothepropertyvaluation;and
67-HB780 2 53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty,
65+53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty,
6866 54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest
69-55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin
67+HB780 2 55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin
7068 56sizeofthedisputedproperty,andresemblethedisputedpropertyinage,floorplan,numberof
7169 57rooms,andotherrelevantcharacteristics.
7270 58 2.AssessorsineachcountyofthisstateandtheCityofSt.Louismaysendpersonal
7371 59propertyassessmentformsthroughthemail.
7472 60 3.Thefollowingitemsofpersonalpropertyshalleachconstituteseparatesubclasses
7573 61oftangiblepersonalpropertyandshallbeassessedandvaluedforthepurposesoftaxationat
7674 62thefollowingpercentagesoftheirtruevalueinmoney:
7775 63 (1)Grainandotheragriculturalcropsinanunmanufacturedcondition,one-halfof
7876 64onepercent;
7977 65 (2)Livestock,twelvepercent;
8078 66 (3)Farmmachinery,twelvepercent;
8179 67 (4)Motorvehicleswhichareeligibleforregistrationasandareregisteredashistoric
8280 68motorvehiclespursuanttosection301.131andaircraftwhichareatleasttwenty-fiveyears
8381 69oldandwhichareusedsolelyfornoncommercialpurposesandareoperatedlessthantwo
8482 70hundredhoursperyearoraircraftthatarehomebuiltfromakit,fivepercent;
8583 71 (5)Poultry,twelvepercent;and
8684 72 (6)Toolsandequipmentusedforpollutioncontrolandtoolsandequipmentusedin
8785 73retoolingforthepurposeofintroducingnewproductlinesorusedformakingimprovements
8886 74toexistingproductsbyanycompanywhichislocatedinastateenterprisezoneandwhichis
8987 75identifiedbyanystandardindustrialclassificationnumbercitedinsubdivision(7)ofsection
9088 76135.200,twenty-fivepercent.
9189 77 4.Thepersonlistingthepropertyshallenteratrueandcorrectstatementofthe
9290 78property,inaprintedblankpreparedforthatpurpose.Thestatement,afterbeingfilledout,
9391 79shallbesignedandeitheraffirmedorsworntoasprovidedinsection137.155.Thelistshall
9492 80thenbedeliveredtotheassessor.
9593 81 5.(1)Allsubclassesofrealproperty,assuchsubclassesareestablishedinSection4
9694 82(b)ofArticleXoftheMissouriConstitutionanddefinedinsection137.016,shallbeassessed
9795 83atthefollowingpercentagesoftruevalue:
9896 84 (a)Forrealpropertyinsubclass(1),nineteenpercent;
9997 85 (b)Forrealpropertyinsubclass(2),twelvepercent;and
10098 86 (c)Forrealpropertyinsubclass(3),thirty-twopercent.
10199 87 (2)Ataxpayermayapplytothecountyassessor,or,ifnotlocatedwithinacounty,
102100 88thentheassessorofsuchcity,forthereclassificationofsuchtaxpayer'srealpropertyiftheuse
103101 89orpurposeofsuchrealpropertyischangedaftersuchpropertyisassessedunderthe
104-HB780 3 90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified,
105-91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe
102+90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified,
103+HB780 3 91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe
106104 92taxyearthatsuchpropertywasclassifiedineachsubclassification.
107105 93 6.Manufacturedhomes,asdefinedinsection700.010,whichareactuallyusedas
108106 94dwellingunitsshallbeassessedatthesamepercentageoftruevalueasresidentialreal
109107 95propertyforthepurposeoftaxation.Thepercentageofassessmentoftruevalueforsuch
110108 96manufacturedhomesshallbethesameasforresidentialrealproperty.Ifthecountycollector
111109 97cannotidentifyorfindthemanufacturedhomewhenattemptingtoattachthemanufactured
112110 98homeforpaymentoftaxesowedbythemanufacturedhomeowner,thecountycollectormay
113111 99requestthecountycommissiontohavethemanufacturedhomeremovedfromthetaxbooks,
114112 100andsuchrequestshallbegrantedwithinthirtydaysaftertherequestismade;however,the
115113 101removalfromthetaxbooksdoesnotremovethetaxlienonthemanufacturedhomeifitis
116114 102lateridentifiedorfound.Forpurposesofthissection,amanufacturedhomelocatedina
117115 103manufacturedhomerentalpark,rentalcommunityoronrealestatenotownedbythe
118116 104manufacturedhomeownershallbeconsideredpersonalproperty.Forpurposesofthis
119117 105section,amanufacturedhomelocatedonrealestateownedbythemanufacturedhomeowner
120118 106maybeconsideredrealproperty.
121119 107 7.Eachmanufacturedhomeassessedshallbeconsideredaparcelforthepurposeof
122120 108reimbursementpursuanttosection137.750,unlessthemanufacturedhomeisdeemedtobe
123121 109realestateasdefinedinsubsection7ofsection442.015andassessedasarealtyimprovement
124122 110totheexistingrealestateparcel.
125123 111 8.Anyamountoftaxdueandowingbasedontheassessmentofamanufactured
126124 112homeshallbeincludedonthepersonalpropertytaxstatementofthemanufacturedhome
127125 113ownerunlessthemanufacturedhomeisdeemedtoberealestateasdefinedinsubsection7of
128126 114section442.015,inwhichcasetheamountoftaxdueandowingontheassessmentofthe
129127 115manufacturedhomeasarealtyimprovementtotheexistingrealestateparcelshallbe
130128 116includedontherealpropertytaxstatementoftherealestateowner.
131129 117 9.Theassessorofeachcountyandeachcitynotwithinacountyshallusethetrade-in
132130 118valuepublishedintheOctoberissueoftheNationalAutomobileDealers'AssociationOfficial
133131 119UsedCarGuide,oritssuccessorpublication,astherecommendedguideofinformationfor
134132 120determiningthetruevalueofmotorvehiclesdescribedinsuchpublication.Theassessorshall
135133 121notuseavaluethatisgreaterthantheaveragetrade-invalueindeterminingthetruevalueof
136134 122themotorvehiclewithoutperformingaphysicalinspectionofthemotorvehicle.Forvehicles
137135 123twoyearsoldornewerfromavehicle'smodelyear,theassessormayuseavalueotherthan
138136 124averagewithoutperformingaphysicalinspectionofthemotorvehicle.Intheabsenceofa
139137 125listingforaparticularmotorvehicleinsuchpublication,theassessorshallusesuch
140-HB780 4 126informationorpublicationswhichintheassessor'sjudgmentwillfairlyestimatethetrue
138+126informationorpublicationswhichintheassessor'sjudgmentwillfairlyestimatethetrue
141139 127valueinmoneyofthemotorvehicle.
142-128 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass
140+HB780 4 128 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass
143141 129(1)realpropertybymorethanfifteenpercentsincethelastassessment,excludingincreases
144142 130duetonewconstructionorimprovements,theassessorshallconductaphysicalinspectionof
145143 131suchproperty.
146144 132 11.Ifaphysicalinspectionisrequired,pursuanttosubsection10ofthissection,the
147145 133assessorshallnotifythepropertyownerofthatfactinwritingandshallprovidetheowner
148146 134clearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifaphysical
149147 135inspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe
150148 136performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto
151149 137notifytheassessorofarequestforaninteriorphysicalinspection.
152150 138 12.Aphysicalinspection,asrequiredbysubsection10ofthissection,shallinclude,
153151 139butnotbelimitedto,anon-sitepersonalobservationandreviewofallexteriorportionsofthe
154152 140landandanybuildingsandimprovementstowhichtheinspectorhasormayreasonablyand
155153 141lawfullygainexternalaccess,andshallincludeanobservationandreviewoftheinteriorof
156154 142anybuildingsorimprovementsonthepropertyuponthetimelyrequestoftheownerpursuant
157155 143tosubsection11ofthissection.Mereobservationofthepropertyviaadrive-byinspectionor
158156 144thelikeshallnotbeconsideredsufficienttoconstituteaphysicalinspectionasrequiredby
159157 145thissection.
160158 146 13.Acountyorcitycollectormayacceptcreditcardsasproperformofpaymentof
161159 147outstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurchargefor
162160 148paymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcardbank,
163161 149processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby
164162 150electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking
165163 151suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof
166164 152suchelectronicpayment.
167165 153 14.Anycountyorcitynotwithinacountyinthisstatemay,byanaffirmativevoteof
168166 154thegoverningbodyofsuchcounty,optoutoftheprovisionsofthissectionandsections
169167 155137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneral
170168 156assembly,secondregularsessionandsection137.073asmodifiedbyhousecommittee
171169 157substituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety-
172170 158secondgeneralassembly,secondregularsession,forthenextyearofthegeneral
173171 159reassessment,priortoJanuaryfirstofanyyear.Nocountyorcitynotwithinacounty
174172 160shallexercisethisopt-outprovisionafterimplementingtheprovisionsofthissectionand
175173 161sections137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-first
176174 162generalassembly,secondregularsessionandsection137.073asmodifiedbyhouse
177-HB780 5 163committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.
175+163committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.
178176 164960,ninety-secondgeneralassembly,secondregularsession,inayearofgeneral
179-165reassessment.Forthepurposesofapplyingtheprovisionsofthissubsection,apolitical
177+HB780 5 165reassessment.Forthepurposesofapplyingtheprovisionsofthissubsection,apolitical
180178 166subdivisioncontainedwithintwoormorecountieswhereatleastoneofsuchcountieshas
181179 167optedoutandatleastoneofsuchcountieshasnotoptedoutshallcalculateasingletaxrateas
182180 168ineffectpriortotheenactmentofhousebillno.1150oftheninety-firstgeneralassembly,
183181 169secondregularsession.Agoverningbodyofacitynotwithinacountyoracountythathas
184182 170optedoutundertheprovisionsofthissubsectionmaychoosetoimplementtheprovisionsof
185183 171thissectionandsections137.073,138.060,and138.100asenactedbyhousebillno.1150of
186184 172theninety-firstgeneralassembly,secondregularsession,andsection137.073asmodifiedby
187185 173housecommitteesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebill
188186 174no.960,ninety-secondgeneralassembly,secondregularsession,forthenextyearofgeneral
189187 175reassessment,byanaffirmativevoteofthegoverningbodypriortoDecemberthirty-firstof
190188 176anyyear.
191189 177 15.Thegoverningbodyofanycityofthethirdclassificationwithmorethantwenty-
192190 178sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundredinhabitants
193191 179locatedinanycountythathasexerciseditsauthoritytooptoutundersubsection14ofthis
194192 180sectionmaylevyseparateanddifferingtaxratesforrealandpersonalpropertyonlyifsuch
195193 181citybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthebillingand
196194 182collectionofsuchseparateanddifferingtaxrates.Suchseparateanddifferingratesshallnot
197195 183exceedsuchcity'staxrateceiling.
198196 184 16.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,orcoal
199197 185miningformineralsforpurposesofexcavationforfutureuseorsaletoothersthathasnot
200198 186beenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal
201199 187propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax
202200 188commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax
203201 189policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and
204202 190informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared
205203 191confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific
206204 192taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall
207205 193meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal
208206 194miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat
209207 195hasbeenbondedandpermittedunderchapter444.
210208 196 17.(1)Exceptasprovidedundersections137.017and137.021,and
211209 197notwithstandinganyotherprovisionofthissectionoranyotherprovisionoflawto
212210 198thecontrary,beginningJanuary1,2026,thetruevalueinmoneyofallresidentialreal
213211 199propertymaintainedandusedbytheownerasaprimaryresidenceforassessment
214-HB780 6 200purposesshallbethesamevaluedeterminedatthemostrecentpreviousassessmentof
212+200purposesshallbethesamevaluedeterminedatthemostrecentpreviousassessmentof
215213 201thepropertyasdeterminedonorbeforeDecember31,2025,subjecttothefollowing:
216-202 (a)Forallresidentialrealpropertymaintainedandusedbytheownerasa
214+HB780 6 202 (a)Forallresidentialrealpropertymaintainedandusedbytheownerasa
217215 203primaryresidencethatisbought,transferred,sold,assigned,orotherwiseconveyedon
218216 204orafterJanuary1,2026,thetruevalueinmoneyofsuchpropertyforassessment
219217 205purposesshallnotexceedthemostrecentpurchasepriceofsuchrealproperty.Such
220218 206truevalueinmoneyshallbethetruevalueinmoneyforallsubsequentassessmentsuntil
221219 207thenextsaleofsuchproperty,ortheconditionsunderparagraph(b)ofthissubdivision
222220 208aremet,subjecttotheprovisionsofsection137.082andtheprovisionsofsubdivisions
223221 209(3)and(4)ofthissubsection;or
224222 210 (b)Forallassessmentsofresidentialrealpropertymaintainedandusedbythe
225223 211ownerasaprimaryresidenceonorafterJanuary1,2026,theassessedvaluationofsuch
226224 212propertymaybeincreasedfromtheassessedvaluationofsuchpropertydeterminedat
227225 213itsmostrecentpreviousassessmentortheassessedvalueatthemostrecenttimeofsale
228226 214underparagraph(a)ofthissubdivisionbutonlytotheextentthatsuchanincrease
229227 215reflectsthevalueaddedtothepropertyasaresultofnewconstructionorimprovements
230228 216madetothepropertywheretheaddedvalueequalsafiftypercentincreaseorgreaterin
231229 217theassessedvaluationoftheproperty.Theassessorshallestablishanewassessed
232230 218valuation,whichshallbethetruevalueinmoneyforallsubsequentassessmentsuntil
233231 219theconditionsunderthisparagrapharemetagainorthenextsaleofsuchproperty
234232 220underparagraph(a)ofthissubdivision,subjecttotheprovisionsofsection137.082and
235233 221theprovisionsofsubdivisions(3)and(4)ofthissubsection.
236234 222 (2)Ifatransactionunderthissubsectionresultsinasalethatisbelowmarket
237235 223value,theassessorshallprovideevidencetotheboardofequalizationorother
238236 224equivalententitythatsuchsalepriceshouldnotbeusedtodeterminethenewtruevalue
239237 225inmoneyforassessmentpurposes.
240238 226 (3)Theownershallnotifytheassessorofsuchnewconstructionor
241239 227improvementssothatareassessmentcanbemade.
242240 228 (4)Participationintheassessedvaluationprovisionsunderthissubsectionis
243241 229optional.Anownerelectingtoparticipateintheassessedvaluationprovisionsunder
244242 230thissubsectionmayoptinbynotifyingtheassessor'sofficeofsuchelection.Ifsuch
245243 231electionisnotmade,theresidentialrealpropertymaintainedandusedbytheownerasa
246244 232primaryresidenceshallbeassessedundertheassessmentprocessinexistenceonor
247245 233beforeDecember31,2025.
248246 234 (5)Theprovisionsofthissubsectionshallnotaffecttheabilityofanycounty
249247 235assessortocarryoutanyotherdutiesunderthischapterorlocalorgenerallaw.
250-HB780 7 137.180.1.Wheneveranyassessorshallincreasethevaluationofanyrealproperty
251-2heshallforthwithnotifytherecordownerofsuchincrease,eitherinperson,orbymail
252-3directedtothelastknownaddress;everysuchincreaseinassessedvaluationmadebythe
253-4assessorshallbesubjecttoreviewbythecountyboardofequalizationwhereatthelandowner
254-5shallbeentitledtobeheard,andthenoticetothelandownershallsostate.
255-6 2.EffectiveJanuary1,2009,forallcountieswithacharterformofgovernment,other
256-7thananycountyadoptingacharterformofgovernmentafterJanuary1,2008,wheneverany
257-8assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe
258-9recordowneronorbeforeJunefifteenthofsuchincreaseand,inayearofgeneral
259-10reassessment,thecountyshallnotifytherecordowneroftheprojectedtaxliabilitylikelyto
260-11resultfromsuchanincrease,eitherinperson,orbymaildirectedtothelastknownaddress;
261-12everysuchincreaseinassessedvaluationmadebytheassessorshallbesubjecttoreviewby
262-13thecountyboardofequalizationwhereatthelandownershallbeentitledtobeheard,andthe
263-14noticetothelandownershallsostate.Noticeoftheprojectedtaxliabilityfromthecounty
264-15shallaccompanythenoticeofincreasedvaluationfromtheassessor.
265-16 3.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt
266-17ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections
267-184and5ofthissectionfromthestatetaxcommission,foranycountynotsubjecttothe
268-19provisionsofsubsection2ofthissectionorsubsection2ofsection137.355,wheneverany
269-20assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe
270-21recordowneronorbeforeJunefifteenthofthepreviousassessedvalueandsuchincrease
271-22eitherinperson,orbymaildirectedtothelastknownaddressandincludeinsuchnoticea
272-23statementindicatingthatthechangeinassessedvaluemayimpacttherecordowner'stax
273-24liabilityandprovideallprocessesanddeadlinesforappealingdeterminationsoftheassessed
274-25valueofsuchproperty.Suchnoticeshallbeprovidedinafontandformatsufficienttoalerta
275-26recordownerofthepotentialimpactupontaxliabilityandtheappellateprocessesavailable.
276-27 4.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe
277-28implementationoftherequirementsprovidedunderthissubsectionandsubsection5ofthis
278-29sectionfromthestatetaxcommission,forallcountiesnotsubjecttotheprovisionsof
279-30subsection2ofthissectionorsubsection2ofsection137.355,wheneveranyassessorshall
280-31increasethevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowner
281-32onorbeforeJunefifteenthofsuchincreaseand,inayearofgeneralreassessment,thecounty
282-33shallnotifytherecordowneroftheprojectedtaxliabilitylikelytoresultfromsuchan
283-34increase,eitherinperson,orbymaildirectedtothelastknownaddress;everysuchincrease
284-35inassessedvaluationmadebytheassessorshallbesubjecttoreviewbythecountyboardof
285-36equalizationwhereatthelandownershallbeentitledtobeheard,andthenoticetothe
286-HB780 8 37landownershallsostate.Noticeoftheprojectedtaxliabilityfromthecountyshall
287-38accompanythenoticeofincreasedvaluationfromtheassessor.
288-39 5.Thenoticeofprojectedtaxliability,requiredundersubsections2and4ofthis
289-40section,fromthecountyshallinclude:
290-41 (1)Therecordowner'sname,address,andtheparcelnumberoftheproperty;
291-42 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord
292-43owner;
293-44 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe
294-45propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions;
295-46 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach
296-47politicalsubdivisionlevyingataxuponthepropertyoftherecordowner;
297-48 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga
298-49taxuponthepropertyoftherecordowner;
299-50 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe
300-51propertyoftherecordowner;
301-52 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga
302-53taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe
303-54politicalsubdivisionlevyingthetax;and
304-55 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer.
305-56 6.Inadditiontotherequirementsprovidedundersubsections1,2,and5ofthis
306-57section,effectiveJanuary1,2011,inanycountywithacharterformofgovernmentandwith
307-58morethanonemillioninhabitants,wheneveranyassessorshallnotifyarecordownerofany
308-59changeinassessedvalue,suchassessorshallprovidenoticethatinformationregardingthe
309-60specificassessmentmethodandthebasisofthecomputationofvalueforsuchpropertyis
310-61availableontheassessor'swebsiteandprovidetheexactwebsiteaddressatwhichsuch
311-62informationmaybeaccessed.Suchnotificationshallprovidetheassessor'scontact
312-63informationtoenabletaxpayerswithoutinternetaccesstorequestandreceiveinformation
313-64regardingtheassessmentmethodandcomputationofvalueforsuchproperty.Ifanythird
314-65partydocuments,reports,orotherdatawasrelieduponbytheassessorinthe
315-66computationofassessedvalue,thesameshallbedisclosedtotherecordowneronthe
316-67assessor'swebsite.
317-137.355.1.Ifanassessorincreasesthevaluationofanytangiblepersonalpropertyas
318-2estimatedintheitemizedlistfurnishedtotheassessor,andifanassessorincreasesthe
319-3valuationofanyrealproperty,heshallforthwithnotifytherecordowneroftheincreaseeither
320-4inpersonorbymaildirectedtothelastknownaddress,andiftheaddressoftheowneris
321-5unknownnoticeshallbegivenbypublicationintwonewspaperspublishedinthecounty.
322-HB780 9 6 2.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt
323-7ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections
324-83and4ofthissectionfromthestatetaxcommission,wheneveranyassessorshallincrease
325-9thevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowneronor
326-10beforeJunefifteenthofthepreviousassessedvalueandsuchincreaseeitherinperson,orby
327-11maildirectedtothelastknownaddressandincludeonthefaceofsuchnotice,innolessthan
328-12twelve-pointfont,thefollowingstatement:
329-13
330-14NOTICETOTAXPAYER:IFYOURASSESSEDVALUEHASINCREASED,ITMAY
331-15INCREASEYOURREALPROPERTYTAXESWHICHAREDUEDECEMBERTHIRTY-
332-16FIRST.IFYOUDONOTAGREETHATTHEVALUEOFYOURPROPERTYHAS
333-17INCREASED,YOUMUSTCHALLENGE THEVALUEONORBEFORE______
334-18(INSERTDATEBYWHICHAPPEALMUSTBEFILED)BYCONTACTINGYOUR
335-19COUNTYASSESSOR.
336-20 3.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe
337-21implementationoftherequirementsprovidedunderthissubsectionandsubsection4ofthis
338-22sectionfromthestatetaxcommission,ifanassessorincreasesthevaluationofanyreal
339-23property,theassessor,onorbeforeJunefifteenth,shallnotifytherecordownerofthe
340-24increaseand,inayearofgeneralreassessment,thecountyshallnotifytherecordownerofthe
341-25projectedtaxliabilitylikelytoresultfromsuchanincreaseeitherinpersonorbymail
342-26directedtothelastknownaddress,and,iftheaddressoftheownerisunknown,noticeshall
343-27begivenbypublicationintwonewspaperspublishedinthecounty.Noticeoftheprojected
344-28taxliabilityfromthecountyshallaccompanythenoticeofincreasedvaluationfromthe
345-29assessor.
346-30 4.Thenoticeofprojectedtaxliability,requiredundersubsection3ofthissection,
347-31fromthecountyshallinclude:
348-32 (1)Recordowner'sname,address,andtheparcelnumberoftheproperty;
349-33 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord
350-34owner;
351-35 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe
352-36propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions;
353-37 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach
354-38politicalsubdivisionlevyingataxuponthepropertyoftherecordowner;
355-39 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga
356-40taxuponthepropertyoftherecordowner;
357-41 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe
358-42propertyoftherecordowner;
359-HB780 10 43 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga
360-44taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe
361-45politicalsubdivisionlevyingthetax;and
362-46 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer.
363-47 5.Wheneveranyassessorshallnotifyarecordownerofanyincreaseinassessed
364-48valueasrequiredbysubsection3ofthissection,suchassessorshallprovidenoticethat
365-49informationregardingthespecificassessmentmethodandthebasisofthecomputation
366-50ofvalueforsuchpropertyisavailableontheassessor'swebsite,andshallprovidethe
367-51exactwebsiteaddressatwhichsuchinformationmaybeaccessed.Suchnotification
368-52shallprovidetheassessor'scontactinformationtoenabletaxpayerswithoutinternet
369-53accesstorequestandreceiveinformationregardingtheassessmentmethodand
370-54computationofvalueforsuchproperty.Ifanythird-partydocuments,reports,orother
371-55datawasrelieduponbytheassessorinthecomputationofassessedvalue,thesameshall
372-56bedisclosedtotherecordownerontheassessor'swebsite.
373248 âś”
374-HB780 11
249+HB780 7