Rulemaking process in full swing

July 6, 2017

Several legislative proposals that passed during the 2017 session now require new administrative rules by state agencies, and ABI's public policy staff is closely monitoring and participating in the rulemaking process.

The Property Assessment Appeals Board (PAAB) is drafting rules to implement a reform bill that ABI supported and was passed at the end of the session. Click here to review the rule, then provide your feedback to Jessica Harder,, by Wednesday, July 12.

  • Allows amendments to appeals within 20 days of filing
  • For assessment years beginning on or after January 1, 2018, new grounds in addition to those set out in the protest to the local board of review may be pleaded
  • For assessment years beginning on or after January 1, 2018, when the appellant offers competent evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof shifts to officials or persons seeking to uphold the valuation
  • If the board reduces an assessment following a contested case hearing, the board's final agency action shall notify the appellant of its right to elect to be refunded for taxes already paid by filing a motion with the board, within 10 days of the board's final agency action. If the appellant does not timely file a motion for refund, any change in taxes resulting from the assessment reduction shall be credited toward future tax payments.
  • Makes changes to the issuance of subpoenas and allows the board to refuse to issue a subpoena for certain reasons
  • Allows anyone to request a copy of the hearing recording at their expense, not just a transcript