HB 5682 Summary

• Allows property owners to file affidavits claiming principal residence exemptions for the current year and 3 immediately preceding tax years if the exemption was not previously on the tax roll.

• Eliminates the requirement that owners file exemption appeals through the July or December board of review process; instead allows direct filing of affidavits with the local tax collecting unit.

• Extends exemption eligibility to owners absent from their principal residence while on active military duty, residing in nursing homes or assisted living facilities, or due to property damage or destruction, subject to meeting specified conditions.

• Removes language requiring the board of review to forward principal residence exemption affidavits to the department of treasury and instead requires the department to request copies as needed.

• Modifies notification requirements for denials of exemption claims, directing assessors and county officials to notify the department of treasury upon request rather than automatically.