SB2219 Summary

• Prohibits real estate tax appeal lawyers from contributing more than $750 aggregate to political committees supporting candidates for assessor, supervisor of assessments, or board of review positions in jurisdictions where they practice, and prohibits candidates and committees from knowingly accepting such contributions.

• Requires assessment officials to annually submit valuation models, methodologies, and assumptions to the chief county assessment officer, who must post this information on the county's website.

• Mandates the Department of Revenue to conduct annual audits of assessment offices examining organizational plans, sales data, parcel information, valuation models, internal review processes, and compliance with specific standards.

• Establishes compliance standards for sales ratio studies including median ratio ranges (0.9-1.1), coefficient of dispersion limits (20 for residential, 15-25 for commercial/industrial), and price-related bias ranges (-0.05 to 0.05).

• Removes assessment officials from office if their county or township is found to be persistently non-compliant with audit standards for 6 consecutive years, with replacement appointed by county board majority vote.