Senate committee backs bill letting auditor extend levy-report deadlines for good cause

The Senate Committee on Government Organization on a voice vote agreed to a committee substitute for Senate Bill 167 that would let the State Auditor extend filing deadlines for local levying bodies beyond the current statutory May 1 cutoff when the Auditor finds good cause.

Committee counsel told the panel the substitute amends two sections in chapter 11 and is supported by the State Auditor's Office. Counsel said there is no fiscal impact. "This just allows some flexibility here," counsel said, noting the authority is permissive — the auditor "may" grant an extension and must make a finding of good cause.

Ora Ash of the State Auditor's Office, sworn to testify remotely, outlined the Auditor's outreach and why extensions are currently rare. Ash described free budget workshops held statewide, materials provided in late January, and that local governments are sent a calendar and instructions for filing. "We're a little stingy about giving any deadlines beyond April 15," Ash said, describing extraordinary circumstances (for example, flooding or fire) as the typical grounds for a later extension.

Ash explained the routine schedule the Auditor follows: reports are due April 1 (with an automatic extension to April 15 if filings are late), staff process filings between March 31 and the third Tuesday in April, certified levy rates are forwarded so assessors and sheriffs can carry out tax-ticket and collection responsibilities, and missed deadlines can prevent a jurisdiction from collecting property tax revenue for the year.

Senators pressed the Auditor's Office and counsel about whether removing the explicit May 1 language would invite routine delays. Senator from Jefferson said he intended to support the measure but asked whether the change might amount to "carte blanche" for local governments to postpone filings. Counsel reiterated that the bill is permissive and requires a finding of good cause and said the Auditor can limit extensions to narrow circumstances.

With no amendments offered, the committee agreed to the committee substitute and, on a motion by the vice chair, voted to report the substitute to the full Senate with a recommendation that it pass. The substitute will be sent forward according to committee action.