Public Participation Property Tax Manuals
The property tax administrator is required by law to prepare and publish manuals, appraisal procedures, instructions, and guidelines (property tax materials) concerning the administration of the property tax. Beginning January 1, 2021, section 1 of the bill requires the administrator to conduct a public hearing on a proposed change to the property tax materials prior to submitting the proposed change to the advisory committee to the property tax administrator (advisory committee). The administrator must publish notice of the hearing and mail notice to those people who so request. At the hearing, interested persons may submit information and the administrator is required to consider these submissions. Any interested person may also petition the administrator for the issuance, amendment, or repeal of any property tax material.
At least 2 weeks prior to the advisory committee reviewing a proposed change to the property tax materials, section 2 requires the property tax administrator to publish notice about the proposed change.
(Note: This summary applies to this bill as introduced.)