The Statutory Revision Committee reconsidered an earlier amendment to LLS 25-0312 and voted to return the bill to its original draft language, restoring aligned dates for filing and concluding hearings on real property valuation objections.
Rebecca Bayetti of the Office of Legislative Legal Services explained that a 2022 bill had moved a taxpayer's deadline for filing an objection from June 1 to June 8 but that one date (the assessors' deadline to conclude hearings) had not been updated and still read June 1. The earlier committee amendment moved the assessor hearing-conclusion date to July 1; after further discussion with the Division of Property Taxation, staff concluded that July 1 would create internal inconsistencies with assessor workflow and statutory deadlines, because the division has duties to issue determinations by the last working day of June in some cases.
Joe McGrath, deputy director of the Division of Property Taxation, told the committee that practice varies by county: many taxpayers submit written objections rather than appearing in person, and assessors typically contact filers to schedule hearings after receiving a written submission. McGrath explained that historically the "hearing conclusion" date coincided with the final filing date and that keeping those dates aligned is important to notice and the division's administration of determinations.
After discussion, the committee moved to withdraw the prior motion that had amended the date and to adopt the bill as originally drafted (changing the assessor hearing conclusion date to June 8 to align with the filing date). The motion to withdraw and adopt the original draft was seconded and carried without objection. Sponsors for the bill were confirmed (committee members previously assigned to carry the measure in the House and Senate). The committee will proceed with the original draft language and assigned carriers.
Committee staff and the Division of Property Taxation said they will continue to coordinate drafting to ensure the statutory dates align with assessor practice and statutory notice requirements.