Bill
H 3012
Replaces 38D to require owners/lessees to file sworn valuation returns within 60 days; penalties next tax year if warned; extensions limited; false statements bar appeals.
Overview
House Bill 3012, introduced February 27, 2025, and currently facing a canceled hearing with a new date TBD, would amend Section 38D of Chapter 59 to tighten requirements on property owners and lessees for providing information used to determine real property valuations. The bill creates explicit filing duties, sets penalties for noncompliance, and strengthens rules around accuracy and timing of responses.
What the bill would do
- Replace existing Section 38D with a new framework enabling assessors to request a written, sworn return within 60 days to determine the fair cash valuation of property.
- Establish automatic grounds for dismissal of an appraisal filing at the Appellate Tax Board if the required return is not provided within 60 days.
- Limit extensions for filing from the Appellate Tax Board or county commissioners to cases where noncompliance is due to factors beyond the owner’s control or where the owner acted in good faith.
- Impose penalties for noncompliance with the information request and require penalties to be conditioned on prior notice to the owner about the penalty.
- Prohibit appeals if a submitted statement is knowingly false in a material aspect.
Key provisions and penalties
- General requirement: Owners/lessees must submit a written, sworn return within 60 days to aid valuation.
- Extensions: No automatic extensions will be granted unless the owner cannot comply due to unavoidable reasons or if compliance was attempted in good faith.
- False statements: Knowing false statements can bar the owner from any statutory appeal under the chapter.
- Penalties for residential property (Class 1): If the owner fails to submit information and the board informed them that a penalty would apply, a penalty of $50 for single-family dwellings, or $250 for all other residential property, applies to the next tax year.
- Penalties for commercial/industrial property (Class 3 and Class 4): If the owner fails to submit information and the board informed them a penalty would apply, a $250 penalty applies to the next tax year.
Who would be affected
- Real property owners and lessees required to provide information for valuation.
- Boards of assessors, the Appellate Tax Board, and county commissioners (with restrictions on extensions).
- Residents and property owners subject to penalties if informed of penalties and failing to comply.
Timing and procedural notes
- Status: Hearing canceled; new hearing TBD.
- Filing history: Introduced 2/27/2025; referred to the Committee on Revenue; Senate concurrence noted on the same date.
- Legislative actions show a hearing previously scheduled for 7/22/2025 (cancelled as of 7/14/2025).
Related bills
- HD 2060 (House Docket No. 2060) is related and described as replacing the prior text.
Impact assessment
- Aims to strengthen the data collection process used to value property by enforcing timely, sworn returns and imposing penalties for noncompliance when proper notice is provided.
- Potentially increases administrative enforcement and compliance costs for property owners, while providing assessors with clearer mechanisms to obtain necessary information.
Compiled from official sources — confirm details with the bill’s official record.
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