Senate adopts SB46, requires standard appeal forms and sets appeal dates for property-tax process

Senator Frizzell moved Senate Bill 46 on second reading and described committee amendments and a stakeholder-driven technical amendment (L003) before the Senate adopted the amendment and the measure.

The amendment L003, explained by Senator Frizzell, requires the Division of Property Taxation to prepare and publish standard forms for letters of authorization used in property-tax appeals, and removes the statutory requirement that such letters be notarized. "This particular amendment . . . requires that the division of property taxation prepare and publish standard forms for letters of authorization for property appeals," Frizzell said, adding that the change responds to requests from assessors, BOMA and tax agents. The amendment also substitutes specific appeal deadlines — September 1 and December 1 — for counties that use the alternative protest and appeal process.

Senator Ball described SB46 as a "good government bill" that aligns timelines to make it easier for county assessors to process appeals, and encouraged an I vote. The Finance Committee had reported the bill with clarifying tweaks, and senators adopted amendment L003 by voice vote. After no further debate the Senate adopted SB46 as amended and advanced it toward engrossment and final passage.

The measure, according to committee remarks, updates deadlines and streamlines transmission requirements and forms that county assessors and property owners use to exchange assessment and appeal information. The change to remove notarization and provide a uniform authorization form was presented as a way to reduce administrative burden for taxpayers, tax agents, and local assessors.

Next steps: SB46 was placed on the calendar for third reading after the committee of the whole reported it passed on second reading as amended.