SB 1028

Under current law, the owner of property that is exempt from the property tax

must file a form with the taxation district clerk by March 31 of each even-numbered

year in order to claim the exemption. The property owner must specify on the form

the property owner's name and address, a legal description of the property, a

description of any improvements to the property, and the estimated fair market value

of the property. Under current law, if the clerk does not receive the form by March

31 of the even-numbered year, the clerk must send a notice to the property owner,

by certified mail, indicating that the property will be appraised at the owner's

expense for assessment purposes if the clerk does not receive the completed form

within 30 days following the day on which the notice is sent. Under the bill, during

that 30-day period, the clerk must attempt to contact the property owner by email

and by phone to notify the owner that the owner must send the completed form to the

clerk before the end of the 30-day period.