H.B. No. 507 Summary

• Prohibits county treasurers and prosecuting attorneys from enforcing delinquent tax liens against owner-occupied homesteads, except in limited circumstances involving property transfers to heirs or conveyance to the state.

• Requires that delinquent taxes be paid before title to a homestead can be transferred, unless the property is conveyed due to the owner's death and the grantee either conveys to the state within 30 days or notifies the auditor of intent to convey within 90 days.

• Applies restrictions to real property transfers and manufactured or mobile home conveyances by requiring county auditor compliance with new homestead protection provisions before recording deeds or registering titles.

• Creates enforcement exceptions allowing tax lien collection against homesteads only if delinquent taxes are paid, or in specific post-death transfer scenarios with strict timelines and conditions.

• Amendments apply to real property or homes transferred on or after the effective date, and to property appearing on delinquent tax lists compiled on or after the effective date.