Introduced Senate Bill (S)

Authored by

DIGEST

Property tax exemptions. Provides that a taxpayer may submit a property tax exemption application before July 1, 2017, for certain property owned or used by a church or religious society that would have qualified for an exemption for the 2014 assessment date if an exemption application had been filed in a timely manner for that assessment date. Provides that if a taxpayer files such an exemption application, the property tax exemption shall be allowed and granted for the 2014 assessment date, and the taxpayer is entitled to a refund for any taxes, penalties, and interest paid with respect to the Property tax exemptions. Provides that a taxpayer may submit a property tax exemption application before July 1, 2017, for certain property owned or used by a church or religious society that would have qualified for an exemption for the 2014 assessment date if an exemption application had been filed in a timely manner for that assessment date. Provides that if a taxpayer files such an exemption application, the property tax exemption shall be allowed and granted for the 2014 assessment date, and the taxpayer is entitled to a refund for any taxes, penalties, and interest paid with respect to the property for that assessment date. Allows the county auditor to determine that such a refund must be paid in two annual installments. ... View more