Property Tax Proceedings for Nonresidential Property

Summary

The law makes it a petty offense—a minor criminal charge—to knowingly file false information on non‑residential property tax forms or to help someone do so, and it authorizes county attorneys to prosecute those cases. It also revises the procedures for tax‑valuation appeals, requiring owners to provide detailed rental and expense data, shifting who pays witness costs, and setting new notice periods, arbitration rules, and data‑exchange requirements. The changes affect property owners, assessors, county boards and any taxpayer involved in non‑residential property tax matters.

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