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MS HB638
Bill
Status
6/9/2020
Primary Sponsor
Ken Morgan
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AI Summary
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Requires tax assessors to make applications on behalf of property owners to change, cancel, or decrease assessments when the assessor has knowledge of property destruction or damage from accidents or acts of Providence.
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Extends the time limit for property owners to apply for assessment changes from the existing deadline to 18 months after destruction or damage occurs if the assessor fails to apply.
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Allows applications for assessment changes when property is destroyed or damaged before April 1 of a calendar year, regardless of the normal application deadline.
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Replaces references to "State Tax Commission" with "Department of Revenue" throughout the statute.
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Takes effect July 1, 2020.
Legislative Description
Ad valorem tax; revise certain provisions regarding when an application for change of property assessment may be made.
Last Action
Died In Committee
6/9/2020