This bill modifies the property tax valuation notice requirements. This bill: - provides that the county discretionary deferral program is available to an indigent individual; - requires a county auditor to include on the property tax valuation notice: a statement that a property owner who is 65 years old or older, disabled, or experiencing an extreme hardship, may be eligible for a deferral on the property owner's primary residence; and a telephone number to obtain information about how to apply for a deferral; - makes technical corrections; and - includes a coordination clause to provide that the changes to S.B. 197, Property Tax Amendments, supersede the changes to this bill. Recommended by: Revenue and Taxation Interim Committee

Statutes affected:
Introduced: 59-2-919.1
Enrolled: 59-2-919.1, 59-2-1802
Substitute #1: 59-2-919.1, 59-2-1802