Summary as Introduced
Amends the Property Tax Code. Provides that each property tax bill shall contain certain specified information. Provides that each property tax bill shall contain a QR code link that provides contact information for the county assessor, the tax bill history for the property for the 5 immediately preceding taxable years, and a copy of the budget and levy ordinance for each taxing district in which the property is located. Creates a Property Taxpayer's Bill of Rights. Amends the Truth in Taxation Law to provide that each taxing district shall provide notice to taxpayers if the taxing district adopts an aggregate levy that exceeds 105% of the aggregate levy for the preceding year.
Staff Analysis
House Bill 4290 proposes a significant overhaul of the Property Tax Code and the Truth in Taxation Law by establishing a formal Property Taxpayer’s Bill of Rights. This legislation is designed to empower property owners by guaranteeing them the right to clear and accurate tax bills, timely legal notices, and a transparent process for appealing assessments. Under the proposed changes, property tax bills would become far more detailed, requiring the inclusion of specific dollar amounts linked to voter-approved referendums and the expiration dates of those tax measures. To modernize access to information, the bill mandates that each tax bill include a QR code directing owners to a five-year tax history, the contact information for their county assessor, and the full budget and levy ordinances for every taxing district affecting their property.
Furthermore, the bill introduces stricter accountability measures for local taxing bodies by amending the Truth in Taxation Law. Specifically, any taxing district that adopts an aggregate levy exceeding 105% of the prior year's amount would be required to provide direct notice to property owners, detailing the exact percentage of the increase and the individual voting record of each member of the governing body. For counties that do not classify property for taxation, the bill also requires that the "fair cash value" of a single-family residence be explicitly stated on the tax bill. These changes collectively aim to provide homeowners with a more granular understanding of their financial obligations while making it easier to hold local officials directly responsible for tax increases.