The bill amends the General Property Tax Act to provide clearer guidelines for property tax exemptions based on poverty. It establishes that individuals who are deemed unable to contribute to public charges due to poverty can receive a full or partial exemption from property taxes on their principal residence. To qualify for this exemption, individuals must own and occupy the property, file a claim with the local board of review, and provide necessary documentation, including income tax returns or affidavits if they are not required to file. The bill also specifies that the local assessing unit must make its exemption policies publicly available and follow these guidelines when granting exemptions.

Additionally, the bill allows for extended exemptions for individuals who have previously qualified for tax relief, provided there are no changes in ownership or occupancy status. It introduces a requirement for local assessing units to implement an audit program to ensure compliance with exemption criteria and outlines the process for individuals to appeal decisions regarding their exemption claims. The language of the bill emphasizes the importance of maintaining accurate records and the potential for repayment of taxes if an exemption is found to be ineligible after an audit.

Statutes affected:
House Introduced Bill: 211.7