Amends TCA Title 67, Chapter 5.

As discussed in detail below, this bill:<br /> <br /> (1) Authorizes an informal review of assessments and reappraisals;<br /> (2) Eliminates the requirement that assessors file a report with the state board of equalization; <br /> (3) Modifies the fees the state board of equalization assesses against a nonprevailing appellant;<br /> (4) Authorizes the assessment appeals commission to delegate its decision-making authority to one panel member; and<br /> (5) Provides options for the format in which county clerks keep and preserve the oaths prescribed for assessors and deputies.<br /> <br /> INFORMAL REVIEW<br /> <br /> Present law requires an annual assessment and a continuous multi-year reappraisal cycle for property tax purposes. This bill authorizes assessors of property to provide any property owner liable for taxation with an informal review of assessments and reappraisals, if:<br /> <br /> (1) The informal review ends at least 10 days prior to county board of equalization adjournment; and<br /> (2) The assessor of property informs the property owner in writing of the owner's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review.<br /> <br /> REPORT TO STATE BOARD OF EQUALIZATION<br /> <br /> Present law requires:<br /> <br /> (1) Assessors to compile a report listing the total assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization; and<br /> (2) Assessors to file such reports with the state board of equalization when requested by the board. <br /> <br /> This bill removes the requirement described in (2) that assessors file such reports when requested by the state board of equalization. <br /> <br /> FEE STRUCTURE<br /> <br /> This bill modifies the fees the state board of equalization assesses against any nonprevailing appellant. Under present law, the cost structure for hearing or processing an appeal to the state board of equalization is as follows:<br /> <br /> (1) $7.00 per parcel for processing an appeal;<br /> (2) Hearing costs proportionate to the value of the property, up to $120;<br /> (3) The board returns to the appellant a total refund of the hearing costs if the ordered reduction is 1/2 or more of the appellant's claim;<br /> (4) The board returns to the appellant a partial refund of 1/2 the hearing costs paid by the appellant if the ordered reduction is less than 1/2 of the appellant's claim;<br /> (5) Generally, the board assesses no hearing costs for an appeal that has been withdrawn or settled, but an appellant must pay an additional $10.00 processing cost if an appeal is settled;<br /> (6) The board assesses hearing costs, but not the additional $10.00 processing cost, if an appeal is withdrawn or settled within seven days of any scheduled hearing on the merits, unless any party requests postponement of the hearing within 14 days after the notice of hearing is sent;<br /> (7) Hearing and processing costs are not assessed against the indigent; <br /> (8) Hearing and processing costs are not assessed against people 65 years of age and older who are appealing the appraisal of their primary residence valued at $150,000 or less; and<br /> (9) Hearing costs are not assessed for any appeal of a local assessment where the taxpayer is required to file directly with the state board of equalization, and for which there is no right of first hearing before the county board of equalization. <br /> <br /> This bill eliminates the above-described cost structure and sets the cost of a taxpayer appeal at $10.00 per filing, regardless of the number of parcels being appealed, as long as the multiple parcels have a clear nexus to specific assessments or exemptions under appeal. This bill maintains fee exemptions for appeals of the primary residences filed by:<br /> <br /> (1) Indigent persons who file a Uniform Civil Affidavit of Indigency with the state board of equalization; and<br /> (2) Persons 65 years of age or older, if the appraised value of the residence is $150,000 or less.<br /> <br /> ASSESSMENT APPEALS COMMISSION<br /> <br /> Present law authorizes the state board of equalization to create an assessment appeals commission in order to hear and act upon all complaints and appeals regarding the assessment of property. Present law requires that the assessment appeals commission consist of between three and six members. This bill authorizes the assessment appeals commission to delegate its decision-making authority to a single panel member when circumstances warrant an evidentiary record to remain open for not more than 30 days after the public hearing.<br /> <br /> FILING AND PERSERVATION OF OATHS<br /> <br /> Present law requires the clerk of each county to, in a well-bound book, which the county shall furnish at its expense, keep and preserve the oaths prescribed for assessors and deputies, and forward the book to the state board of equalization. This bill instead requires the clerk of each county to keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format.<br /> <br />