HB 2738 Summary

• Extends the property listing deadline from March 15 to April 15 of each year for taxpayers to file sworn lists of personal property with county assessors.

• Shifts the county assessor's office availability period from March 1-15 to March 1-April 15 for receiving property lists from taxpayers who did not list during scheduled visits.

• Adjusts late filing penalties by one month: 10% penalty applies if listed after April 15 but on or before May 15 (previously April 15), and 20% penalty applies if listed after May 15 (previously after April 15).

• Becomes effective November 1, 2025.