Under present law, one class of persons who are eligible for property tax relief is certain low-income taxpayers 65 years of age or older for real property used as their residence. Present law requires that a person seeking property tax relief submit an application to the collecting official using a form approved by the state board of equalization. This bill provides that a taxpayer who is 85 years of age or older and who has received property tax relief based on the person's income and age for at least five consecutive years is not required to submit a complete application or report income for continued participation; provided, that the taxpayer's annual income does not exceed the annually adjusted income threshold and the taxpayer meets all other non-income-related criteria for eligibility. This bill requires the state board of equalization, division of property assessments, in consultation with the comptroller of the treasury and county property assessors, to develop a simplified reapplication process for taxpayers described in this bill that may be completed online or via mail that allows the taxpayer to indicate whether the taxpayer meets the income and non-income-related requirements by checking a box or boxes.

Statutes affected:
Introduced: 67-5-701