SB2889 Summary

• Allows boards of review to serve petitions on taxing districts by electronic means if the district consents and provides a valid email address, rather than requiring service only by mail.

• Requires boards of review to include compulsory sales data when reviewing assessments if those sales reflect the same property characteristics and condition as those originally used for the assessment.

• Establishes that complaints and correspondence sent by mail are filed as of the postmark date, by delivery services are filed as of the date shown on the tracking label, and if allowed by board rules, electronically transmitted documents are filed as of the date received.

• Requires assessors to submit evidence supporting their opinion of assessed value to the board of review and complainant no later than five calendar days prior to a hearing when board rules require advance submission of evidence.

• Requires the board of review to send dismissal notices to both the attorney and complainant if an attorney fails to provide proof of authority to represent a taxpayer within the compliance period granted by the board.