HB 5765 Summary

• Relocates tax tribunal from department of treasury to department of licensing and regulatory affairs for administrative purposes only.

• Expands tribunal membership from 5 to 7 members appointed by governor with senate approval for 4-year terms, with specific professional qualifications required (attorneys, certified assessors, real estate appraisers, and certified public accountants).

• Allows proceedings filed after December 31, 2016 before the entire tribunal to be heard by a 3-member panel consisting of at least one attorney, one non-attorney qualified member, and one randomly selected member.

• Increases filing deadlines for petitions in non-assessment matters from 35 days to 90 days after final agency decision (effective October 1, 2016) and increases deadline for contested tax bill appeals from 60 to 90 days after mailing (effective October 1, 2016).

• Raises jurisdictional thresholds for the residential property and small claims division for non-residential property disputes from $100,000 to $250,000 in property valuation and from $20,000 to $100,000 in nonproperty tax matters (effective January 1, 2017).