HI HB2176

Authorizes the State Taxation Board of Review to validate its actions by a concurrence of a majority of members who heard the appeal, notwithstanding sections 91-11 and 92-15.

Designates board hearings as contested case hearings under section 91-9 with written notice requirements per section 91-9.5, eliminating the return receipt requirement and instead requiring the department to post notice on its website for a minimum of 15 consecutive days before the hearing.

Permits taxpayers and others to participate in board hearings via teleconference or other cost-efficient means chosen by the board.

Clarifies that the board shall base its decision solely on law and evidence presented directly to it by the parties, and allows the board to hear evidence only on subjects raised by the parties.

Effective January 1, 2050, and does not affect county real property tax appeals or county boards of review.