HB3782 Summary

• Requires the chief county assessment officer to provide all affected taxing districts 30 days' written notice before issuing any certificate of error based on an exemption from taxation.

• Allows taxing districts to initiate complaints with the Department by November 1 seeking determination that property has been unlawfully exempted or is no longer entitled to exemption.

• Grants taxing districts the right to file an original action in circuit court by March 1 of the assessment year if the Department denies or fails to act on their complaint within 60 days.

• Requires the Department to be bound by judicial determinations made by circuit courts regarding whether property qualifies for tax exemption status.

• Amends the Property Tax Code sections governing exemption decisions, certificates of error, and removal of exemptions to expand taxing district participation and judicial review rights.