HB 1629 Summary

• Requires taxpayers and assessing officials to exchange all available information before preliminary informal meetings and county property tax assessment board of appeals (PTABOA) hearings to facilitate understanding and resolution of assessment disputes.

• Expands the definition of costs attributable to property tax certificate of sale to include all expenses from any county office or department directly related to the sale, not only county executive costs.

• Permits immediate family members (spouse, child, sibling, parent, grandparent, grandchild, including step and adoptive relationships) to serve as tax representatives for property owners at PTABOA hearings when the owner is incapacitated or financially unable to hire a certified representative.

• Requires release of tax liens and cancellation of personal liability when a local unit acquires property with unpaid taxes and the assessed value is less than the amount of taxes owed.

• Authorizes the Department of Local Government Finance to cancel property taxes on real or personal property owned by nonprofit corporations organized for educational, literary, scientific, religious, or charitable purposes, or entities organized as churches or religious entities, upon petition approval by county officials and the attorney general.