HB 1233: Property Tax Proceedings for Nonresidential Property

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right.     Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue.      For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.(Note: This summary applies to this bill as enacted.)

Sponsors

Sponsors by party (alphabetical): Democratic 15

“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. June 3, 2026Governor Signed
2. May 20, 2026Signed by the Speaker of the House
3. May 20, 2026Signed by the President of the Senate
4. May 20, 2026Sent to the Governor
5. May 12, 2026House Considered Senate Amendments - Result was to Concur - Repass
6. May 9, 2026House Considered Senate Amendments - Result was to Laid Over Daily
7. May 8, 2026Senate Third Reading Passed - No Amendments
8. May 7, 2026Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
9. May 6, 2026Senate Second Reading Special Order - Laid Over Daily - No Amendments
10. May 5, 2026Senate Committee on Finance Refer Amended to Senate Committee of the Whole
11. April 21, 2026Introduced In Senate - Assigned to Finance
12. April 16, 2026House Third Reading Passed - No Amendments

Showing 12 most recent of 17 actions. Full history