HB 2901

Abstract

Amends the Senior Citizens Assessment Freeze Homestead Exemption provisions in the Property Tax Code. Provides that, notwithstanding any other provision concerning this exemption, for taxable year 2004 and thereafter, if a person (i) was granted an exemption in the immediately prior taxable year and (ii) has submitted proof to the Chief County Assessment Officer that a member of the person's household is, or will be during the taxable year, 75 years of age or older, the person must be granted an exemption for the current taxable year without having to file an application. Provides that if the Chief County Assessment Officer has reasonable grounds for belief that the person is not eligible for the exemption for the taxable year, he or she may require the person to file an application. Amends the Senior Citizens Assessment Freeze Homestead Exemption provisions and the State Mandates Act to require implementation without reimbursement from the State. Effective immediately.