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ID H0030
Bill
AI Summary
House Bill No. 30 Summary
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Allows homeowners on active military duty in designated combat zones to maintain homestead property tax exemptions without losing qualification due to absence from the property.
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Permits homestead exemptions to continue even if the property is leased or utilities are paid by others while the owner is on active military, humanitarian, or religious service.
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Exemption terminates if owner declares another location as primary dwelling place, obtains exemption elsewhere, or establishes primary residency has changed after notice and hearing.
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Owners may file a notice of military, humanitarian, or religious service with county assessor identifying the property, service type, dates, and intent to maintain primary residence; filing creates rebuttable presumption of stated facts.
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Requires county commissioners to refund property taxes within 90 days if owner failed to timely apply for exemption solely due to active duty in a designated combat zone and property would have otherwise qualified; provides interest refunds at section 63-1001 rates.
Legislative Description
Amends existing law relating to revenue and taxation to provide that a homestead having previously qualified for exemption in the preceding year shall not lose such qualification due to the owner's absence for certain reasons, to provide that a certain exemption shall not be impaired for certain reasons, to provide that a certain exemption shall fail for certain reasons, to provide that the owner of a homestead previously qualified for exemption is not required to make a separate application to continue qualification of the exemption during the time of military, humanitarian or religious service and to provide for notice.
HOMEOWNER'S EXEMPTION
Last Action
to Loc Gov
2/2/2011