Introduced House Bill (H)

Authored by

DIGEST

Various property tax matters. Requires an exchange of evidence between a property taxpayer and an assessing official before a preliminary informal meeting and before any county property tax assessment board of appeals (PTABOA) hearing. Provides that costs directly attributable to the sale of a property tax certificate of sale include all costs of all county offices and not only the costs of the county executive. Allows an immediate family member to be a tax representative for a property owner at a PTABOA hearing. Provides that, when a local unit obtains real property from a person on which taxes are owed, Various property tax matters. Requires an exchange of evidence between a property taxpayer and an assessing official before a preliminary informal meeting and before any county property tax assessment board of appeals (PTABOA) hearing. Provides that costs directly attributable to the sale of a property tax certificate of sale include all costs of all county offices and not only the costs of the county executive. Allows an immediate family member to be a tax representative for a property owner at a PTABOA hearing. Provides that, when a local unit obtains real property from a person on which taxes are owed, the lien for the taxes shall be released (the taxes are canceled under current law) and for such a property requires the cancellation of the personal liability of the grantor for taxes owed if the assessed value of the property is less than the amount of the taxes owed on the property. Permits the department of local government finance under certain circumstances to cancel property taxes imposed on: (1) a nonprofit corporation organized for educational, literary, scientific, religious, or charitable purposes; or (2) any other entity organized as a church or religious entity. ... View more