HB1772 Summary

• Establishes preponderance of the evidence as the standard burden of proof in property tax appeals and administration, rather than a higher standard, to align with normal civil litigation standards.

• Extends the filing deadline for property tax assessment review petitions from 10 days to 30 days, with an additional 15-day extension available for good cause.

• Requires county equalization board members to complete a comprehensive training course beginning January 1, 2018, covering appraisal methods, board duties, ex parte communication prohibitions, and taxpayer rights; establishes phased implementation with partial requirements until January 1, 2021.

• Establishes uniform hearing procedures for county equalization boards including notice requirements, evidence presentation rules, prohibition on ex parte communications, and member affidavits confirming compliance with hearing procedures.

• Clarifies that property tax corrections apply only to actual and obvious errors (extension errors, erroneous descriptions, classifications), and allows county courts to order property tax refunds for multi-year erroneous assessments to be paid in up to two equal annual installments.