Section 5 -permits taxpayer to opt-in for electronic notice and billing of taxes at the discretion of the tax commissioner;
Section 6 -further specifies obstruction language regarding levying officers;
Section 7 -requires levying (counties and cities) and recommending (e.g., school boards) authorities to post a on their website, if available, a report that has been required in the past; report must appear in newspaper of general circulation for one week (as opposed to two);
Section 8 -permits taxpayers to opt-in for electronic notices and billing of ad valorem taxes;
Section 9 -extends time for completing digest to September 1 (from August 1); -outlines requirements for penalties for incomplete or improper tax digests; -tax commissioners forfeit portions of commission depending on how long it take for proper submission;
Section 10 -outlines joint boards of assessors between counties and the process of an intergovernmental agreement for such purposes;
Section 11 -specifies the use of the Standard on Ratio Studies published by the International Association of Assessing Officers as tax digest in being prepared;
Section 12 -establishes 10% penalty on assessment of unreturned personal property; -outlines a two year assessment freeze and exceptions;
Section 13 -changes completion date for revision and assessment of returns from July 1 to July 15, except in counties where taxes collected in installments, where date remains June 1;
Section 14 -clarifies that hearing officer method of appeal available for non-homestead property with value in excess of $750k (reduced from 1M) and for wireless property with aggregate FMV in excess of $750k (new provision for wireless property); -clarifies that methodology information may be obtained from board of assessors by way of a document request; adds enforcement mechanism for failure to comply with document requests, including assessment of attorneys’ fees;
Section 15 -defines appeal administrator for board of equalization as clerk of superior court, with distinct budget unit for such duties; -establishes 12 month document retention period; -sets standards for board of equalization members; -outlines process for appeals; -board of equalization must decide each case at end of hearing prior to proceeding to next appeal, written decision hand delivered to parties;
Section 16 -outlines nonbinding arbitration process (replacing binding arbitration process) and process of appeals to superior court, including settlement conference; -establishes uniform superior court filing fee of $25.00; -lowers threshold for mandatory attorneys’ fees on commercial property from 80% to 85% (now the same for all real property)
Section 18 -specifies that each digest shall be accompanied by all documents, statistics, and certifications relating to parcels under appeal; -removes penalty for deviation from assessment ratio appearing in subparagraph (b) for digests after 1/1/2016...
HB 202 does not directly affect Decatur's procedures for property tax billing, although affects certain assessment calculations and appeals options which can affect property owners county and city bills.