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ID H0387
Bill
Status
2/14/2012
Primary Sponsor
Local Government Committee
Click for details
AI Summary
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Homestead exemptions are retained during active military service in designated combat zones, humanitarian service, or religious service not exceeding 36 months, without requiring separate applications.
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Exemptions may be leased and utility costs paid by others during qualifying service absences without impairing the exemption status.
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Exemptions fail if the owner declares another location as primary dwelling place or obtains a homestead exemption elsewhere during the service period.
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Owners may file notice of military, humanitarian, or religious service with the county assessor creating a rebuttable presumption, and erroneous taxes collected during qualified service shall be refunded within 90 days or processed as a contested case.
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County commissioners must refund property taxes equal to the exemption amount for homeowners who fail to timely apply solely due to active duty service in a designated combat zone, if the property otherwise qualifies for exemption.
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, to provide for notice and to revise provisions relating to refunds or credits of property taxes.
HOMEOWNER'S EXEMPTION
Last Action
to Loc Gov
2/15/2012