This week, I introduced a measure on the Senate floor (SB 261) to require the State Tax Commission to assign a hearing officer within 60 days after an appeal is filed by a taxpayer. This bill is to help ensure that individuals who call for a new hearing officer have sufficient time to make their request, and to allow a new professional to be assigned to a case. There has been confusion as to when this assignment needs to be completed, and my legislation would help smooth out any bumps in the road regarding the important tax appeal process.

First, allow me to explain the responsibilities of the State Tax Commission. This panel is charged with assisting county assessors, assessing property of railroads and utilities, ensuring that property tax assessments are accurate, and hearing appeals from taxpayers who disagree with the value or classification placed on their property.

When a Missourian disputes the value placed on his or her home by the local assessor, that person may appeal the decision to the State Tax Commission. The State Tax Commission then assigns a hearing officer to hear the case and make a decision. The law notes that parties involved in a tax appeal to the State Tax Commission have the right to request a different hearing officer, just like parties in a legal proceeding have the right to request a different judge. In some instances, individuals feel a conflict of interest with regard to their hearing officer, and they would be more comfortable requesting a different professional with whom they could better collaborate.

Currently, the hearing officer assignments occur so late in the process that it is difficult for parties to access their right to a new hearing officer. My legislation would solve this problem and allow a new hearing officer to be assigned in a timely fashion (a new hearing officer must be assigned within 60 days).

The measure is in its early stage of life, and hopefully will soon be referred to a legislative committee for consideration and debate. If the measure’s respective committee gives it the green light, it may receive debate by the full Senate. If you have questions regarding this legislation, don’t hesitate to contact my Capitol office. Thank you and God bless.