requiring public notice before re-assessment of property values for local tax purposes.

SB 225 requires municipalities with a population over 10,000 that conduct annual property appraisals to hold two public hearings before authorizing the appraisal. It mandates that these municipalities provide property owners with at least 45 days' notice of changes to their assessed valuation before the final tax bill is issued. For all municipalities performing five-year property reappraisals, the bill also requires a 45-day notification period for valuation changes. Notices must be distributed through various methods, including individual mail, local newspapers, municipal websites, and public postings.