Item Coversheet


Hardship and Senior Citizen/Disabled Veteran/Non-Profit Late-Filed Real Property Tax Exemption Applications


There are 21 property owners that are requesting that the Assembly authorize the Assessor to consider a late-filed exemption request for their property assessment.  The action required by the Assembly is to determine whether or not the late-filed exemption requests will be heard. Evidence on the assessment itself or the merit of the request is not relevant.  The Assembly should consider each request separately and determine whether or not the property owner was unable to comply with the 30-day filing requirement.


The burden of proof is upon the property owner to show the inability to file a timely exemption request. In this context, the word “unable” does not include situations in which a property owner forgot about, or overlooked, the assessment notice, was out of town during the period for filing an exemption, or similar situations. Rather, it covers situations that are beyond the property owner’s control and would prevent a property owner from recognizing what is at stake and dealing with it. Examples of this would include physical or mental disability serious enough to prevent a person from dealing rationally with their private affairs.   Disagreeing with the amount of the assessment does not constitute inability to submit a timely exemption request, nor does a notice of assessment being sent to a wrong address. The property owner is responsible for keeping a current, correct address on file with the assessor’s office.


If the Assembly decides to accept one or more late-filed exemption requests, those applications will be referred to the Assessor for review and action.


The City Manager recommends the Assembly act on each of these applications individually.

DescriptionUpload DateType
Hardship and Senior Citizen/Disabled Veteran/Non-Profit Late-Filed Real Property Tax Exemption Applications5/18/2021Miscellaneous