DIGEST OF INTRODUCED BILL
Tax abatement procedures. Adds failure to file an abatement application in a timely manner to the types of statutory noncompliance that a city, town, or county may waive with respect to a property tax abatement. Provides that the city, town, or county may not grant a waiver for an untimely filing unless the city, town, or county determines that the applicant for the waiver has substantially complied with the statement of benefits initially filed for the abatement. Permits a city, town, or county to charge a filing fee not to exceed $500 to consider a request for a waiver of noncompliance.