SB 289

Under current law, if a person's property tax assessment has changed from the

previous year's assessment, the assessor is required to provided a notice of changed

assessment to the taxpayer by ordinary mail at least 15 days before the meeting of

the board of review or board of assessors so that the taxpayer has sufficient notice

to file an objection to the assessment. This bill requires the assessor to also send the

notice by email if the taxpayer's email has been filed with the assessor. In addition,

the bill requires that the assessor send the notice of changed assessment 30 days,

rather than 15 days, prior to the meeting of the board of review or board of assessors.