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House Bill 1145


House Bill 1145

ARCHIVE (2010)

Latest Information

 

DIGEST OF HB1145 (Updated January 26, 2010 3:45 pm - DI 84)


Property tax exemption application filing. Permits a transferee of real property to obtain the benefit of certain property tax deductions in the first full year that the property is owned by the transferee if the transferor would have been eligible for the property tax deductions had the property not been transferred and the property tax assessment board of appeals determines that the property became exempt from property taxation beginning with the first assessment date after the property was transferred to the transferee. Authorizes a property tax exemption for the 2007 assessment date for land and improvements owned by a church that failed to file an exemption application for that year. Authorizes a property tax exemption for the 2006 assessment date for personal property, land, and improvements owned by a social service center that failed to file an exemption application for that year. Permits a taxpayer to file or refile a property tax exemption application under the exemption statutes available for sorority and fraternity property or for charitable property generally with respect to exemptions for the 2006, 2007, 2008, and 2009 assessment dates. Restricts the persons who are eligible to file a late property tax exemption application under the authority of P.L.182-2009(ss), SECTION 479.
Current Status:
 In Committee - 2nd House
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