MACo Opposes Bill Making Several Changes to the Property Tax Appeals Process

MACo’s Associate Director Andrea Mansfield testified in opposition before the Senate Budget and Taxation Committee on SB 724.  This bill would make several changes to the property tax appeals process, including extending the length of time that a homeowner has to appeal a property tax assessment from 45 days to 180 days of the assessment notice. This would mean that property owners would be able to appeal their assessment up until the time tax bills are sent in June.

The tax process is designed to be an orderly process that allows local jurisdictions to set tax rates in the spring before a fiscal year begins, have assessment notices sent in January of the fiscal year, and have most appeal situations resolved before tax bills are sent in June.  This enables a local jurisdiction to set its budget using fairly accurate estimates based on prior experience.  However, SB 724 would result in taxpayers filing appeals up to the time tax bills are sent and after budgets are set for the upcoming year.  This means that a percentage of the budget is uncertain and could result in budgetary shortfalls for the jurisdiction.

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