Tax department seeks longer appeal window and backup valuation for land-use change tax

Jill Remick, director of Property Evaluation and Review at the Tax Department, told the Ways & Means committee on Friday, April 18, that the department is proposing two procedural changes to the land‑use change tax for properties in the current‑use program: extend the taxpayer appeal window from 14 days to 30 days, and allow the department to set a value if a local lister or assessor does not return a valuation within a statutory period.

The change would not alter how the land‑use change tax is calculated, Remick said. “It’s a very minor, but we'd like to think would really be helpful,” she told the committee. The tax is imposed at 10% of the value of the land removed from current use; when only part of an enrolled parcel is withdrawn, a standalone valuation is required and the tax is 10% of that valuation.

Under current practice the department sends a valuation request to the local lister or assessor and statute provides 30 days…