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ID H0211

Bill

Status

Engrossed

2/26/2021

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2021 Regular Session

AI Summary

  • Allows residential property owners appealing an assessment to voluntarily provide the assessor with a documented sales price from an arm's-length transaction completed within the previous 12 months of their current ownership
  • Establishes that a voluntarily provided documented sales price from such a transaction automatically establishes the market value for assessment purposes
  • Makes disclosure of the documented sales price voluntary with no requirement for any individual or entity to disclose it
  • Applies only to assessment appeals of residential property, not other property types
  • Maintains existing appeal procedures and deadlines for filing with county boards of equalization

Legislative Description

Amends existing law to revise provisions regarding the market value of a residential property on appeal by a taxpayer.

PROPERTY

Last Action

Introduced, read first time; referred to: Local Government & Taxation

3/1/2021

Committee Referrals

Local Government and Taxation3/1/2021
Revenue and Taxation2/19/2021

Full Bill Text

No bill text available