relative to public hearings and deliberation for the denial of tax exemptions.

SB 220 allows taxpayers denied tax exemptions, deferrals, or credits to request a public hearing with the assessing official who made the denial. It requires hearings to occur within 45 days of the denial notice, mandates 14-day public notice in local newspapers and community postings, and requires taxpayers to pay all associated costs upfront (failure to pay results in denial without a hearing). The bill directly affects taxpayers whose applications are rejected and the local assessing officials or selectmen who make those decisions. It does not change existing appeals to the Board of Tax and Land Appeals or courts, which remain available.