Senate Bill 0088
DIGEST OF SB 88 (Updated February 1, 2012 12:34 pm - DI 84)
Proof of residency for homestead deduction. Provides that a county auditor may require an individual to provide evidence proving that the individual's residence is the individual's principal place of residence for purposes of the homestead standard deduction. Provides that the county auditor may limit the evidence that an individual may submit to a state income tax return, a valid driver's license, or a valid voter registration card showing that the residence for which the deduction is claimed is the individual's principal place of residence. Provides that if an individual's property is not eligible for the deduction because the county auditor has determined that the property is not the property owner's principal place of residence, the property owner may appeal the county auditor's determination to the county property tax assessment board of appeals.
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