ID H0564

County assessors must investigate whether exemption applicants have claimed the exemption for another homestead before granting the exemption, and must notify applicants of refusals to grant exemptions.

State Tax Commission may disclose relevant information about improper exemption claims to county assessors, boards of county commissioners, and county treasurers, with such information exempt from public disclosure.

Taxpayers may appeal a county assessor's refusal to grant an exemption or assessment of recovered property taxes to the county board of equalization within 30 days of receiving notice.

Improperly claimed or approved exemptions may be recovered through property tax assessment within a 7-year period from when the assessment notice was required to be mailed, with recovered taxes billed and collected like regular property taxes plus costs, late charges, and interest.

Act becomes effective July 1, 2022, and is declared an emergency measure.