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LD 1278

An Act To Change The Property Tax Appeal Process

132nd Legislature (2025-2026) Introduced by Donald Ardell and 6 co-sponsors

LD 1278 would reform the property tax appeal process, changing how appeals are filed, reviewed, and paid, affecting owners, assessors, and tax offices. Dead for this session.

Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
#appealprocess #payment #propertytaxprocedures
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WeVote Research Nonpartisan
Bill Summary · LD 1278

Summary: LD 1278 – An Act To Change The Property Tax Appeal Process

Overview

  • Bill Number: LD 1278
  • Title: An Act To Change The Property Tax Appeal Process
  • Subject: Appeal process, payment, and property tax procedures
  • Introduced: March 25, 2025
  • Status: Dead for the session; placed in Legislative Files pursuant to Joint Rule 310.3 on April 29, 2025

Purpose and intent

The bill purports to change the property tax appeal process. While the exact text is not provided here, the title and subject indicate potential reforms to how property tax appeals are initiated, reviewed, and resolved, including related payment provisions. Key specifics (e.g., timelines, standard of review, or procedural steps) are not available in the materials provided.

Key provisions (availability and limitations)

  • The official bill text with precise provisions is not included in the materials.
  • Based on the title and subject, typical areas such bills address may include:
    • Changes to appeal filing deadlines and required documentation
    • Alterations to administrative hearing procedures
    • Modifications to timelines for decisions or notices
    • Adjustments to payment obligations or penalties related to appeals
  • Because the text is not provided, the precise changes, affected forms, or fiscal impact cannot be itemized here.

Procedural history and status

  • 2025-03-25: Referred to the Committee on Taxation (and in concurrence) for review.
  • 2025-04-22: Work Session Held; Bill voted ONTP (Ought Not To Pass).
  • 2025-04-25: Reported Out - ONTP (no committee recommendation to pass).
  • 2025-04-29: Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD) — effectively end of consideration for this session.
  • The bill is considered dead for the current session, with no further legislative action expected unless revived in a future session.

Affected groups and potential impact

  • Primary affected stakeholders: Property owners who file appeals, local assessors, and tax administration offices.
  • Impact when active: If enacted, could alter the ease, timeline, and cost of appealing property tax assessments, and could modify payment requirements associated with the appeal process. The exact effects would depend on the enacted text.
  • Current status impact: As the bill is dead, there are no immediate changes to law or procedures.

Additional notes

  • For a precise understanding of any proposed changes, the actual bill text would be required. If you’d like, I can summarize the provisions once the official text is available or compare LD 1278 to existing property tax appeal statutes in the jurisdiction.

Compiled from official sources — confirm details with the bill’s official record.

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