Announcement about the Assessment Appeals Commission

June 1, 2023

Public Chapter No. 184 removes the optional appeal to the Assessment Appeals Commission (“Commission”) and decreases the wait period for an administrative judge’s decision on an appeal to become final. 

The final day to file an appeal to the Commission is Friday, June 30, 2023. Appeals pending before and filed with the Commission prior to July 1, 2023, will proceed with a hearing and final decision and order.  Appeals filed after Friday, June 30, 2023, will not be accepted by the Commission, but will instead be treated as an appeal to the full State Board of Equalization. 

An Initial Decision and Order issued by an administrative judge hearing the appeal on behalf of the board is appealable to the State Board of Equalization within thirty (30) days from the date the decision is issued.  Otherwise, the Initial Decision and Order becomes the final decision of the State Board of Equalization.

Once a decision on an appeal becomes final, any applicable subsequent tax payment is due within thirty (30) days (sixty (60) days after the Initial Decision and Order is issued). Any delinquency penalty and/or delinquency interest postponed during the pendency of an appeal shall begin to accrue thirty (30) days after any decision becomes final (sixty (60) days after the Initial Decision and Order is issued). 

Any applicable refunded tax payments are due within sixty (60) days after the decision becomes final (ninety (90) days after the Initial Decision and Order is issued).