HF2277 Summary

• Extends the Department of Revenue's deadline for filing its final report on adjusted net tax capacities for school districts from June 15 to June 30 annually, effective January 1, 2014.

• Allows local boards of appeal and equalization to meet at a central county location rather than requiring meetings at individual city or town clerk offices, effective upon final enactment.

• Changes the annual compliance deadline for cities and towns conducting local board of appeal and equalization meetings from December 1 to February 15, beginning in 2015.

• Expands the time period for assessing personal tax liability to include assessments made within one year after a final administrative or judicial determination, in addition to the existing one-year period after an order assessing underlying tax.

• Consolidates withholding tax return due dates into a uniform quarterly filing deadline and establishes an exemption for seasonal employers from filing returns during periods of anticipated inactivity, effective for returns due after January 1, 2016.