Committee weighs appeal-process changes and whether to make statements of consideration public

The Revenue Committee reviewed 26LSO104, a draft that would change the property tax review and appeal process and make certain assessor "statements of consideration" public records for cases arising after the bill's effective date. Under the draft, taxpayers or authorized agents would be entitled to review and receive copies of assessor materials relied on to value a parcel — including statements of consideration, spreadsheet analyses and other evidence — during a review and at discovery, with request windows and delivery deadlines specified in statute. The draft also extends the statutory period to file an appeal from 30 to 45 days in one section, and otherwise updates exchange and disclosure requirements for hearings. County assessors and system…