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Prohibits a board of education (BOE) from filing initial complaints.
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BOE’s can only file a counter-complaint after adopting a resolution that includes evidence of another value. This has never been proposed before and is an effective ban on counter-complaints since BOE’s have no way to obtain evidence of value before filing a counter-complaint.
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The notice requirements are eliminated. However, the BOE must pass a resolution for each counter-complaint and that resolution cannot be considered with any other resolution. As such, the BOE will have to have a separate vote for each counter-complaint.
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A copy of the resolution must be attached to the counter-complaint.
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Prohibits direct pay settlement for counter-complaints. Please note that the bill does not mention sale complaints because they are prohibited under the amendment.
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Prohibits a BOE from appealing a board of revision (BOR) decision. This mean that only a property owner can appeal a BOR decision. Over time, this will likely result in BORs granting the reductions requested since there is absolutely no recourse to correct it.
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Effective for tax year 2022 cases.