Eddie Melton
- Democratic
Author
Provides that a taxpayer, upon appealing the assessment of certain commercial real property, must provide information concerning the actual construction costs for the commercial real property. Provides that if a taxpayer does not provide information concerning the actual construction costs for the commercial real property before the hearing scheduled by the county property tax assessment board of appeals (board of appeals) regarding the assessment of the commercial real property, the appeal may not be reviewed until all the information is provided. Provides that if a taxpayer has not provided all relevant and reasonably available information concerning the actual construction costs of the commercial real property under appeal within 10 days before the scheduled hearing by the board of appeals, the appeal is deemed void for that assessment year and may not be refiled or appealed. Provides that a county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for legal costs (in addition to other specified costs under current law) incurred by the county assessor in defending an appeal that is uncommon and infrequent in the normal course of defending appeals. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2021, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2021; and (2) before November 1, 2022, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2020. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.
House advisors appointed: Brown T, Prescott, Porter and Hatcher
House conferees appointed: Leonard and Pryor
Senate conferees appointed: Holdman and Melton
Senate dissented from House amendments
Motion to dissent filed
Concurrence withdrawn
Senate advisors appointed: Niemeyer, Randolph Lonnie M and Raatz
Motion to concur filed
Returned to the Senate with amendments
Third reading: passed; Roll Call 340: yeas 88, nays 1
Amendment #3 (Jacob) failed; Roll Call 322: yeas 4, nays 89
Second reading: amended, ordered engrossed
Amendment #1 (Thompson) prevailed; voice vote
Representative Hatcher added as cosponsor
Committee report: amend do pass, adopted
First reading: referred to Committee on Ways and Means
Referred to the House
Senator Kruse added as coauthor
House sponsor: Representative Brown T
Third reading: passed; Roll Call 69: yeas 48, nays 0
Cosponsors: Representatives Porter and Pryor
Amendment #1 (Melton) prevailed; voice vote
Second reading: amended, ordered engrossed
Senators Niemeyer, Raatz, Randolph, Qaddoura, Yoder added as coauthors
Senator Holdman added as second author
Committee report: do pass, adopted
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Melton
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) | |
| Engrossed Senate Bill (S) | |
| Senate Bill (H) | |
| Engrossed Senate Bill (H) |
| Document | Format |
|---|---|
| Fiscal Note: SB0275.05.ENGH.FN001 | |
| Fiscal Note: SB0275.05.ENGH.FN002 |
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