AB 576

Under current law, generally, when an assessor assesses property and

determines the property's assessment is different from the property's assessment for

the previous year, the assessor must provide written notice of the changed

assessment to the property owner at least 15 days before the meeting of the board

of review. Under this bill, a notice of changed assessment must be sent at least 60

days before the meeting of the board of review.

Under current law, generally, a property owner, or the property owner's

representative, must appear in person at the board of review hearing to testify under

oath regarding his or her objection to a property tax assessment. This bill permits

a property owner, to submit written statements, under oath, instead of appearing at

the hearing.

Under current law, the board of review must presume that the assessor's

assessment is correct, but the property owner may rebut that presumption by a

sufficient showing that the assessment is incorrect. Under the bill, the property

owner may rebut the presumption that the assessment is correct by showing by the

preponderance of the evidence that the assessment is incorrect.

Finally, under current law, a property owner may file a claim for an excessive

assessment with the taxation district where the property is located. If the taxation

district disallows the claim, the property owner may commence an action in circuit

court to recover the amount of the disallowed claim. Under this bill, if the assessment

exceeds $1,000,000, the property owner may commence an action with the tax

appeals commission rather than in the circuit court.