SB 1402: Property taxation: imposition and assessment: appeals.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

(1)Existing property tax law, except as provided, establishes a rebuttable presumption regarding the burden of proof in favor of a taxpayer or assessee who has supplied the required information to the assessor in an administrative hearing involving, among other things, the imposition of a tax on, or an assessment of, an owner-occupied single-family dwelling, as defined.

This bill would, instead, establish a rebuttable presumption, as described above, in an administrative hearing involving, among other things, the imposition of a tax on, or assessment of, residential real property. The bill would define residential real property to mean real property improved with one or more units used or intended for human habitation, including single-family residences, condominiums, cooperative units, duplexes, and multifamily residential property with fewer than 4 units, and any land and appurtenant improvements thereon.

(2)Existing property tax law prohibits a reduction in an assessment on the local roll from being made unless the party affected or the party’s agent makes and files with the county board a verified, written application showing the facts claimed to require the reduction and the applicant’s opinion of the full value of the property.

This bill would prohibit an assessor, tax collector, or auditor from charging or collecting a fee for that application for homes valued less than $2,500,000.

(3)Existing property tax law, subject to certain exceptions, makes the applicant’s opinion of value, as reflected on an application for reduction in assessment of property, the value upon which taxes are to be levied for the tax year or tax years covered by the application if the county board fails to hear evidence and fails to make a final determination on the application within 2 years of the timely filing of the application.

This bill would reduce that time period to hear evidence and to make a final determination to within 6 months of the timely filing of the application. The bill would also make conforming changes.

Sponsors

Sponsors by party (alphabetical): Republican 4

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. March 4, 2026Referred to Com. on REV. & TAX.
2. February 23, 2026Read first time.
3. February 23, 2026From printer. May be acted upon on or after March 23.
4. February 20, 2026Introduced. To Com. on RLS. for assignment. To print.