Committee adopts amendment clarifying receipt and postmark rules for tax-appeal filings and passes SB184

The Senate Revenue & Tax Committee adopted an amendment to SB184 and then passed the bill as amended. Senator Blake Johnson described the amendment as deleting specific lines and replacing them to state filings are "received by the tax bills commission" and noted the language clarifies where and when a filing is considered received, including postmark considerations.

Johnson told the committee the bill includes an emergency clause because appeals are currently being received and the postmark language is intended to protect taxpayers who submit appeals by mail. No public testimony was recorded in opposition or support during the committee hearing.

Senator Payton moved adoption of the amendment and Senator Crow seconded; the committee adopted the amendment by voice vote. Senator Johnson then moved passage of SB184 as amended; Senator Payton seconded. The committee passed SB184 as amended by voice vote.