S.B. 1204 - Tax Appeals Summary

• Consolidates four district boards of taxation review into a single statewide taxation board of review appointed by the governor with up to ten members instead of five.

• Requires a minimum of three board members present to constitute a quorum and allows the governor to appoint acting members without regard to standard civil service procedures during temporary absences, recusal, or disqualification.

• Authorizes taxpayers and others to participate in board proceedings via teleconference or other cost-efficient means of communication chosen by the board.

• Requires all board decisions to be reduced to writing with separate findings of fact and conclusions of law, and clarifies that taxpayer identity and final submitted documents are public information while allowing redaction of all but the last four digits of social security numbers.

• Provides transition procedures ensuring existing district board members continue serving on the statewide board for the remainder of their terms and allows pending appeals to be automatically transferred to the new statewide board.