Committee clarifies appeals path for homestead freeze disputes; bill passes

The Revenue & Tax Committee approved House Bill 1760 to codify an exception created by a recent court decision: appeals concerning homestead freeze determinations will go directly to county court rather than to an equalization board.

Senator Justin Boyd introduced the bill and yielded to Lindsay French of the House to explain the statutory change. French told the committee that equalization boards handle equalization and valuation disputes but that the Supreme Court recently held a dispute over homestead-freeze eligibility need not be heard by an equalization board. "So this is just codifying that exception for a homestead freeze status because equalization boards deal in the equalization of values and lowering of values, not of homestead freeze determinations," French said.

The committee discussion included confirmation that the bill does not eliminate informal calls between taxpayers and county assessors; French said the first step remains an informal inquiry with the assessor's office, and the bill only clarifies the path for formal disputes. The committee moved and seconded the bill and approved it on a voice vote.