HB 264, Property Tax Appeal Process and Timeline

Municipal Impact
GMA Contact
Bill Sponsor

Rep. Vance Smith
District 138

House Bill 264 revises provisions for property tax appeals including the application of a two-year valuation freeze and notice requirements and procedures. The bill decreases the amount of time that county board of tax assessors must respond to the taxpayers appeal from 180 days to 90 days. If the board fails to repond to the appeal within 90 days, the appeal will automatically be forwarded to the county board of equalization. The bill requires the county board of equalization to set a date to hold a hearing on the taxpayer's appeal within 90 days of receipt of the appeal. The bill also requires the appeal administrator to then set the hearing date within 180 days from the date of the appeal.

The bill shall become effective on January 1, 2024 and apply to property tax appeals made on or after January 1, 2024.

Last Updated: 3/7/2023
Subject Area: Taxation
Resources: bill text
1/8/2024 - Assigned to Senate Committee


3/2/2023 House Vote #137 Yea - 173 Nay - 0 Not Voting - 3 Excused - 4

Comment on this Bill

HB 264 In The News