Relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions

This bill relates to protests of assessments for commercial and industrial property filed with the local board of review.30, recommends that the owner or taxpayer file a protest; there is a clerical or mathematical error in the assessment; or the property has changed ownership, been reclassified, or has been improved or had improvements to the property removed during the year preceding January of the assessment year.49 relating to protests of changes to assessments resulting from application of equalization orders issued by the department of revenue. The bill provides that a property owner or taxpayer shall not be authorized to protest against the assessment as adjusted by an equalization order for property classified as commercial property or industrial property if the owner or taxpayer has filed a protest against the assessment as adjusted by an equalization order for the property in any of the immediately preceding three assessment years. The bill applies to assessment years beginning on or after January 1, 2022.