Clarify Property Tax Objection & Protest Deadlines
| Type | Bill |
|---|---|
| Session | 2025 Regular Session |
| Subjects |
concerning valuations of taxable property.
Bill Summary:
To determine objections and protests concerning valuations of taxable property, state law requires a county with a population of over 300,000 (mandatory county) to use alternate protest and appeal procedures (alternate procedures) in any general reassessment year for real property that is valued biennially and allows any other county (elective county) to use alternate procedures. Alternate procedures deadlines for county assessors and taxpayers are later than standard protest and appeal procedure deadlines. The act clarifies that the later deadlines for alternate procedures apply to all mandatory counties and elective counties that use alternate procedures.
The act also updates the deadline for an assessor to conclude all hearings for objections and protests concerning valuations of taxable real property from June 1 to June 8 to better reflect the intent of previously enacted law.
(Note: This summary applies to this bill as enacted.)
Prime Sponsors
Representative
Cecelia Espenoza
Representative
Stephanie Luck
Senator
Matt Ball
Senator
Marc Catlin
Committees
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 25-1324 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 5-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 25-1324 to the Committee of the Whole. | The motion passed on a vote of 12-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/02/2025 | Third Reading | BILL |
34
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/25/2025 | Third Reading | BILL |
62
AYE
1
NO
2
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 06/04/2025 | Governor | Governor Signed |
| 05/14/2025 | Governor | Sent to the Governor |
| 05/14/2025 | Senate | Signed by the President of the Senate |
| 05/14/2025 | House | Signed by the Speaker of the House |
| 05/02/2025 | Senate | Senate Third Reading Passed - No Amendments |
| 05/01/2025 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 05/01/2025 | Senate | Senate Committee on State, Veterans, & Military Affairs Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 04/28/2025 | Senate | Introduced In Senate - Assigned to State, Veterans, & Military Affairs |
| 04/25/2025 | House | House Third Reading Passed - No Amendments |
| 04/24/2025 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/23/2025 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/21/2025 | House | House Second Reading Laid Over Daily - No Amendments |
| 04/17/2025 | House | House Second Reading Laid Over to 04/21/2025 - No Amendments |
| 04/15/2025 | House | House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole |
| 04/04/2025 | House | Introduced In House - Assigned to Transportation, Housing & Local Government |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 06/04/2025 | 445 | Clarify Prop Tax Objection & Protest Deadlines |