HB 2286 Summary

• Amends truth in taxation notice requirements for school districts, community college districts, counties, cities, towns, and special taxing districts to clarify the format and calculation of tax increase notices to taxpayers.

• Modifies notice language to show proposed taxes on a $100,000 home as a single amount rather than a comparison, and requires notices to explain the difference between proposed and current tax amounts.

• Requires the property tax oversight commission to review secondary property tax levies of special taxing districts (county flood control, library, jail, and public health districts) beginning in tax year 2017 for violations of section 48-254.

• Establishes that for tax increases of 15 percent or more, community college districts and counties, cities, and towns must obtain unanimous roll call votes to approve the levy increases.

• Requires governing bodies to mail truth in taxation notices to the property tax oversight commission within three days after holding the required public hearing on proposed tax increases.