§ 19-2904. Application; Proof of Claim.

   (1)   Except as otherwise provided in this subsection, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the thirtieth day of September of the calendar year in which real estate taxes are due and payable, provided however, that for calendar year 2019, an application for real estate tax refund or forgiveness of taxes shall be filed with the Department on or before the fifteenth day of March. Only one taxpayer for each homestead shall be entitled to the real estate tax refund or forgiveness of taxes. If two or more persons residing at any homestead meet the qualification for a real estate tax refund or forgiveness of taxes they may determine among themselves who shall receive the refund or forgiveness of taxes. If they are unable to agree, the Department shall determine to whom the refund or forgiveness of taxes is to apply. 585

      (a)   The Department is authorized to grant exceptions to the deadline provided in subsection (1) upon provision by an owner of real property of evidence of hardship or evidence of other good cause, at its discretion. The Department shall promulgate such regulations and forms as are deemed necessary to effectuate the purpose of this subsection. The Tax Review Board is authorized to review any adverse final determination by the Department relating to an individual's application for an exception, in like manner and with the same effect as a petition for review, as provided in Chapter 19-1700. 586

      (b)   Extended deadline.  587 Taxpayers who would have been entitled to a refund or forgiveness of real estate taxes under the provisions of this Chapter in any prior tax year shall be deemed to have filed a timely application for that tax year, subject to the following:

         (.1)   Taxpayers eligible under this extended deadline provision must be eligible for a refund or forgiveness of real estate taxes under the provisions of this Chapter as of the date the application is filed with the Department.

         (.2)   Taxpayers eligible under this provision shall be entitled to receive forgiveness of that part of their real estate tax liability attributable to any real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead in prior tax years, but no earlier than tax year 2018, in which the taxpayer would have qualified for relief. Such taxpayers shall not be entitled to a refund or credit for any real estate taxes paid for prior tax years; and

         (.3)   The Department shall affirmatively identify taxpayers eligible under this provision to the maximum extent possible by using all local, state, and federal government data, as well as consumer reporting data, that is obtainable by reasonable efforts. Upon identifying eligible taxpayers, the Department shall automatically enroll them in the program.

   (2)   Each application shall include reasonable proof of household income, the location and nature of the property claimed as a homestead and the tax bill or receipt for the real estate taxes owed or paid in connection with the occupancy of the homestead. It shall not be necessary that real estate taxes are paid directly by the taxpayer. The first application filed shall include proof that the taxpayer or his spouse is or will be age sixty-five or over during the calendar year in which real estate taxes are due and payable.

 

Notes

585	Amended, Bill No. 140278 (approved August 5, 2014), effective October 1, 2014; amended, Bill No. 190004 (approved February 27, 2019); amended, Bill No. 220499 (approved July 27, 2022).
586	Added, Bill No. 140278 (approved August 5, 2014), effective October 1, 2014.
587	Added, Bill No. 220499 (approved July 27, 2022).