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Commission approves rule requiring county boards to decide on late-filed tax appeals before commission review
Summary
The tax commission unanimously approved submitting an amendment that requires county boards of equalization to first decide in writing whether to accept late-filed property-tax appeals, making that decision appealable to the commission; the rule also sets procedures for similar farmland-assessment appeals filed within specified time windows.
Commissioner Rebecca Rockwell described proposed amendments to R 8 84 24 p 66 concerning County Board of Equalization procedures and appeals. Rockwell said the changes address when a county board must accept a late-filed appeal (generally after the Sept. 15 filing deadline) and require the county board to first issue a written determination whether to accept the late filing; that determination would then be appealable to the commission.
Rockwell also explained the rule provides parallel procedures for late-filed appeals under the Farmland Assessment Act if those appeals are filed within 60 days after the deadline. "The proposed amendments generally require the County Board of Equalization to first decide whether to accept a late filed appeal by written decision, and this determination is appealable to the commission," Rockwell said. The commission voted unanimously to submit the amendment for publication.
