Counties would refund tax overpayments of $50 or more after property appeals

Counties would issue a refund to the property owner. The rule covers county and local school taxes collected by a county when an appeal reduces a property's assessed value. The lower assessed value must cause a total tax overpayment of at least $50. The refund covers taxes collected in the tax year the owner filed the appeal.

The county could refund the owner or credit a later tax bill. The rule covers county and local school taxes overpaid because an appeal reduced the property's assessed value. The total tax overpayment must be less than $50. A credit must offset a later tax bill for the same property. The overpayment must be for taxes collected in the tax year the owner filed the appeal.