Relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area or that are the subject of a disaster emergency proclamation

This bill relates to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.30 provides that any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may contact the assessor on or after April 2, to and including April 25, to inquire about the specifics and accuracy of the assessment and to request an informal review of the assessment by the assessor. The bill provides that for a county that has been declared to be a disaster area by proper federal authorities or that is the subject of a state of disaster proclamation by the governor after March and prior to May of the year of assessment, the period for informal review shall be extended to and include May of such year. 37 provides that in a county that has been declared to be a disaster area by proper federal authorities after March and prior to May of the year of assessment, the board of review is authorized to remain in session until June 15, instead of May 31, as is otherwise required. The bill extends that time period under such circumstances from June to July 15, and modifies the period of time for filing a protest from May through June to be May through June 5. The bill also adds a state of disaster emergency proclamation by the governor as a qualifying circumstance for modification of the session of the board of review.