HF 4371 - Property Tax Notice Requirements

• County treasurers must deliver notices of proposed property taxes between November 10 and November 24 each year, including information on market values, tax increases/decreases expressed as percentages, and new construction amounts for each parcel.

• Notice must clearly state meeting times and locations for each taxing authority (cities over 500 population, counties, school districts, regional libraries, and metropolitan districts) where budgets and levies will be discussed with public input allowed, occurring after November 24 and not before 6:00 p.m.

• County auditor must prepare and deliver a separate supplemental statement with summary budget data from cities and counties showing governmental revenues (property taxes, special assessments, state aid) and current expenditures (administration, public safety, streets, sanitation, human services, health, recreation, economic development, etc.) for comparison between current and proposed levy years.

• School districts outside the metropolitan area must hold joint public hearings with cities over 500 population located within the district to allow taxpayers to discuss both entities' budgets and levies in one meeting, with the formal levy adoption occurring at a separate regular board meeting.

• Effective date is July 1, 2020, for proposed levy certifications for property taxes payable in 2021.