HB 1491 Summary

• Increases the deadline for property taxpayers to file an appeal of an assessment or deduction with county officials from 45 days to 90 days after receiving notice.

• Reduces the time for county property tax assessment boards to schedule a hearing from 120 days to 60 days after a taxpayer files a notice of appeal (effective January 1, 2014).

• Reduces the time for county boards to hold a hearing on the taxpayer's appeal from 180 days to 90 days after the notice is filed (effective January 1, 2014).

• Reduces the time for county boards to issue a written determination on the appeal from 120 days to 60 days after the hearing (effective January 1, 2014).

• Effective date: January 1, 2014.