Oklahoma 2022 Regular Session

Oklahoma House Bill HB2627 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 2627 By: Lowe (Dick) and McDugle of
4		-	the House
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	3	+	Req. No. 11566 Page 1 1
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	27	+
	28	+	STATE OF OKLAHOMA
	29	+
	30	+	2nd Session of the 58th Legislature (2022)
	31	+
	32	+	CONFERENCE COMMITTEE
	33	+	SUBSTITUTE
	34	+	FOR ENGROSSED
	35	+	HOUSE BILL NO. 2627 By: Patzkowsky of the House
5	36
6	37		and
7	38
8	39		Montgomery of the Senate
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	46	+	CONFERENCE COMMITTEE SUBSTITUTE
	47	+
15	48		An Act relating to revenue and taxation; requiring
16	49		county assessors to notify certain entities of
17		-	protests; amending 68 O.S. 2021, Section 2876 , as
18		-	amended by Section 1 of Enrolled Senate Bill No. 1667
19		-	of the 2nd Session of the 58th Oklahoma Legislature,
20		-	which relates to ad valorem protests; requiring
21		-	taxpayer to file certain form; requiring county
22		-	assessor to provide sche dule to taxpayers filing
23		-	protests; amending 68 O.S. 2021, Section 2826, which
24		-	relates to appraisers; limiting appraiser
25		-	involvement; providing for codification; and
26		-	providing an effective date.
	50	+	protests; amending 68 O.S. 2021, Section 2876, which
	51	+	relates to ad valorem protest s; requiring taxpayer to
	52	+	file certain form; requiring county assessor to
	53	+	provide schedule to taxpayers filing protests;
	54	+	amending 68 O.S. 2021, Section 2826, which relates to
	55	+	appraisers; limiting appraiser involvement ;
	56	+	providing for codification; and provi ding an
	57	+	effective date.
27	58
28	59
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31		-	SUBJECT: Revenue and taxation
32		-
33	62		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
34		-
35	63		SECTION 1. NEW LAW A new section of law to be codified
36	64		in the Oklahoma Statutes as Section 2899.2 of Title 68, unless there
37	65		is created a duplication i n numbering, reads as follows:
38		-
39	66		A. On or before the first day of June each year, the county
40	67		assessor of each county shall prepare and mail to each school
41	68		district and recipient tax jurisdiction a report listing protests
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42	95		filed by taxpayers pursuant to subse ction F of Section 2876 of Title
43	96		68 of the Oklahoma Statutes which concern a fair cash value of
44	97		personal property as determined by the county assessor that exceeds
45	98		Three Million Dollars ($3,000,000.00). The report shall be sent, in
46		-	writing, to the ~~treasurer~~ or chief financial officer of each school ~~ENR. H. B. NO. 2627 Page 2~~
	99	+	writing, to the treasur er or chief financial officer of each school
47	100		district and each recipient tax jurisdiction of ad valorem tax
48	101		revenue. At the county assessor 's discretion, in lieu of regular
49	102		mail, the county assessor may instead send the report to a school
50	103		district or recipient tax jurisdiction by electronic mail provided
51	104		the treasurer or chief f inancial officer of the school district or
52	105		recipient tax jurisdiction has submitted a written request to
53	106		receive such reports by electronic mail instead of by regular mail.
54		-
55	107		B. The report required in subsection A of this section s hall
56	108		include the following information:
57		-
58	109		1. A list of the protests filed with the county assessor at the
59	110		time of the report;
60		-
61	111		2. The value under protest for each of the protests filed with
62	112		the county assessor at the time of the repo rt; and
63		-
64	113		3. The estimated amount under protest that would o therwise be
65	114		apportioned to the taxing jurisdiction.
66		-
67		-	SECTION 2. AMENDATORY 68 O.S. 2021, Section 2876, as
68		-	amended by Section 1 of Enrolled Senate Bill No. 1667 of the 2nd
69		-	Session of the 58th Oklahoma Legislature, is amende d to read as
70		-	follows:
71		-
	115	+	SECTION 2. AMENDATORY 68 O.S. 2021, Section 2876, is
	116	+	amended to read as follows:
72	117		Section 2876. A. If the county asses sor increases the
73	118		valuation of any personal property above that returned by the
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74	145		taxpayer, or in the case of real property increases the fair cash
75	146		value or the taxable fair cash value from the preceding year, or
76	147		pursuant to the requ irements of law if the as sessor has added
77	148		property not listed by the taxpayer, the c ounty assessor shall
78	149		notify the taxpayer in writing of the amount of such valuation as
79		-	increased or valuation of property so added. Provided, if the
80		-	county assessor determines that a mailing to property owners exempt
81		-	from payment of ad valorem tax pursuant to Sections 8E and 8F of
82		-	Article X of the Oklahoma Constitution would create an undue burden,
83		-	then the county assessor may suspend not ifications to those property
84		-	owners.
85		-
	150	+	increased or valuation of property so added.
86	151		B. For cases in which the taxable fair cash value or fair cash
87	152		value of real property has increased, the notice shall inclu de the
88	153		fair cash value of the property for the current year, the taxable
89	154		fair cash value for the preceding and current year, the assessed
90	155		value for the preceding and curren t year and the assessment
91		-	percentage for the preceding and current year. ENR. H. B. NO. 2627 Page 3
92		-
	156	+	percentage for the preceding and current year.
93	157		C. For cases in which the county assessor increases the
94	158		valuation of any personal property above that returned by the
95	159		taxpayer, the notice shall describe the property with sufficient
96	160		accuracy to notify the t axpayer as to the property included, the
97	161		fair cash value for the current year, the assessment percentage for
98	162		the current year, any penalty for the current year pursuant to
99	163		subsection C of Section 2836 of this title and the assessed value
100	164		for the current year.
101		-
102	165		D. The notice shall be mailed to the taxpayer at the t axpayer's
103	166		last-known address and shall clearly be marked with the mailing
104	167		date. The assessor shall have the capability to duplicate the
105	168		notice, showing the date of mailing . Such record shall be p rima
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106	195		facie evidence as to the fact of notice having been gi ven as
107	196		required by this section.
108		-
109	197		E. The taxpayer shall have thirty (30) calendar days from the
110	198		date the notice was mailed in which to file a written protest with
111	199		the county assessor specifying obj ections to the increase in fair
112	200		cash value or taxable fair cash value by the county assessor;
113	201		provided, in the case of a scrivener 's error or other admitted error
114	202		on the part of the county assessor, the assessor may make
115	203		corrections to a valuation at any t ime, notwithstanding the thirty -
116	204		day period specified in thi s subsection. The protest shall set out
117	205		the pertinent facts in relation to the matter contained in the
118	206		notice in ordinary and concise language and in such manner as to
119	207		enable a person of common un derstanding to know what is intended.
120	208		The protest shall be made upon a form prescribed by the Oklahoma Tax
121	209		Commission.
122		-
123	210		F. A taxpayer may file a protest if the valuation of property
124	211		has not increased or decreased from the previous year if the protest
125	212		is filed on or before the first Monday in April. Such protest shall
126	213		be made upon a form prescribed by the Oklahoma Tax Commission.
127		-
128	214		G. At the time of filing a protest pursuant to subsection s E
129	215		and F of this section, the taxpayer shall also file the form
130	216		provided for in Section 2835 of this title. If the taxpayer fails
131	217		to file the required form, a presumption shall exist in favor of the
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132	244		correctness of the county assessor 's valuation in any appeal of the
133	245		county assessor's valuation.
134		-
135	246		H. The county assessor shal l schedule an informal hearing with
136		-	the taxpayer to hear th e protest as to the disputed valuation or ~~ENR. H. B. NO. 2627 Page 4~~
	247	+	the taxpayer to hear th e protest as to the disputed valuation or
137	248		addition of omitted property. The informal hearing may be held in
138	249		person or may be held telephonically, if requested by the taxpa yer.
139	250		A taxpayer that is unable to participate in a scheduled informal
140	251		hearing, either in person or telephonically, shall be given at least
141	252		two additional opportunities to participate on one of two
142	253		alternative dates provided by the county assessor, each on a
143	254		different day of the w eek, before the county assessor or an
144	255		authorized representa tive of the county assessor. The assessor
145	256		shall issue a written decision in the matter disputed within seven
146	257		(7) calendar days of the date of the informal hearing and shal l
147	258		provide by regular or e lectronic mail a copy of the decision to the
148	259		taxpayer. The decision shall clearly be marked with the date it was
149	260		mailed. Within fifteen (15) calendar days of the date the decision
150	261		is mailed, the taxpayer may file an appeal with t he county board of
151	262		equalization. The appeal shall be made upon a form prescribed by
152	263		the Oklahoma Tax Commission. One copy of the form shall be mailed
153	264		or delivered to the county assessor and one copy shall be mailed or
154	265		delivered to the county board of equ alization. On receipt of the
155	266		notice of an appeal to the county board of equalizatio n by the
156	267		taxpayer, the county assessor shall provide the county board of
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157	294		equalization with all information submitted by the taxpayer, data
158	295		supporting the disputed valuation and a written explanatio n of the
159	296		results of the informal hearing.
160		-
161	297		SECTION 3. NEW LAW A new section of law to be codified
162	298		in the Oklahoma Statutes as Section 2876.1 of Title 68, unless there
163	299		is created a duplication in numbering, re ads as follows:
164		-
165	300		At the time a taxpayer files a protest pursuant to Section 2876
166	301		of Title 68 of the Oklahoma Statutes, the taxpayer shall be provided
167	302		a schedule of the protest timeline which shall include all deadlines
168	303		and the consequences of failing to mee t each deadline. The Oklahoma
169	304		Tax Commission may prescribe a standard schedule for the county
170	305		assessors to distribute.
171		-
172	306		SECTION 4. AMENDATORY 68 O.S. 2021, Section 2826, is
173	307		amended to read as follows:
174		-
175	308		Section 2826. A. 1. For residential property, the c ounty
176	309		assessor may appoint, or may request the Oklahoma Tax Commission to
177	310		assign, an appraiser to assist the county assess or in valuation of
178	311		the property.
179		-
180	312		2. For nonresidential property, after consultation with the
181		-	Oklahoma Tax Commission, the county assessor may appoint an ~~ENR. H. B. NO. 2627 Page 5~~
	313	+	Oklahoma Tax Commission, the county assessor may appoint an
182	314		appraiser to assist the county asse ssor in valuation of the
183	315		property.
184		-
185	316		B. Appraisers whose services may be obtained by appointment by
186	317		the assessor or who may be assigned by the Oklahoma Tax Commission,
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187	344		upon request of the county ass essor, to assist any county assessor
188	345		shall act in an adviso ry capacity only. Valuations made recommended
189	346		by such appraisers shall not be binding upon the assessor. All
190	347		valuations made pursuant to the Ad Valorem Tax Code shall be made
191	348		and entered by the a ssessor pursuant to law.
192		-
193	349		C. Appraisers whose services were obtained to assist the county
194	350		assessor for valuation shall not participate in any valuation
195	351		negotiations, protests to the county assessor, or protests to th e
196	352		county board of equalization. Contracts for such appraiser services
197	353		shall be subject to the Oklah oma Open Records Act.
198		-
199	354		D. County assessors may provide photocopies of taxpayer
200	355		rendition forms and photocopies of any other documents filed by the
201	356		taxpayer which are directly related to and neces sary for appraisers
202	357		to assist in this capacity. The original documents filed by the
203	358		taxpayer must be maintained by the county assessors. Upon the
204	359		expiration of the period for reassessment, provided in Section 2846
205	360		of this title, all c opies of taxpayer do cuments and the related work
206	361		papers of the appraisers must be destroyed or returned to the county
207	362		assessors by February 1 of the following year. In addition, all
208	363		photocopies of taxpayer documentation and appraiser work papers must
209	364		be returned to the count y assessor within ten (10) calendar days of
210	365		the termination of the contract with the appraisers to provide the
211	366		services described in this section.
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213	393		E. Except for communications of information protected by
214	394		Section 2835 of this title, all communications between a county
215	395		assessor and an appraiser , including communications through a third
216	396		party, shall be subject to the Oklahoma Open Records Act.
	397	+	SECTION 5. This act shall become effective November 1, 2022.
217	398
218		-	SECTION 5. This act shall become effective November 1, 2022.
219		-	ENR. H. B. NO. 2627 Page 6
	399	+	58-2-11566 AQH 05/16/22
220	400
221		-	Passed the House of Representatives the 19th day of May, 2022.
222		-
223		-
224		-
225		-
226		-	Presiding Officer of the House
227		-	of Representatives
228		-
229		-
230		-	Passed the Senate the 19th day of May, 2022.
231		-
232		-
233		-
234		-
235		-	Presiding Officer of the Senate
236		-
237		-
238		-
239		-	OFFICE OF THE GOVERNOR
240		-	Received by the Office of the Governor this ____________________
241		-	day of ___________________, 20_______, at _______ o'clock _______ M.
242		-	By: _________________________________
243		-	Approved by the Governor of the State of Oklahoma this _____ ____
244		-	day of ___________________, 20_______, at _______ o'clock _______ M.
245		-
246		-
247		-	_________________________________
248		-	Governor of the State of Oklahoma
249		-
250		-	OFFICE OF THE SECRETARY OF STATE
251		-	Received by the Office of the Secretary of Stat e this __________
252		-	day of ___________________, 20_______, at _______ o'clock _______ M.
253		-	By: _________________________________