10-6A FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
Definition of terms.
Freeze on assessment of single-family dwellings--Conditions determining
Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
Annual application for assessment freeze--Filing deadline--Forms--Petition for
recalculation of taxes upon failure to meet deadline.
Applications to include supporting documents.
County treasurer to determine eligibility.
Certification of eligibility and income by treasurer--Freeze of assessment.
Records of values of frozen assessments.
Denial of claim--Hearing before secretary of revenue--Appeals.
Refund eligibility unaffected.
False application for assessment freeze--Assessment--Lien--Three-year bar.