HB 4828 Summary

• Allows applicants to affirm property ownership and occupancy status in writing on a form prescribed by the state tax commission, rather than only through in-person documentation.

• Permits the board of review to grant poverty exemptions for the current year or any of the immediately preceding 3 years if the applicant was qualified in those years, though no refunds are available for previously collected taxes.

• Requires applicants to meet federal poverty guidelines updated annually in the Federal Register by the U.S. Department of Health and Human Services, or alternative guidelines adopted locally that are no less stringent than federal guidelines.

• Specifies that the board of review may deviate from local exemption policies only for substantial and compelling reasons, which must be communicated in writing to the claimant.

• Updates terminology regarding identification requirements and income documentation standards while maintaining existing eligibility criteria based on household income and assets.