Private road tax credit for homeowners

(a) An owner of real property is entitled to a tax credit under this section; provided that: (1) The owner receives a home exemption for the property; (2) The only legal vehicular access to the property is by a private roadway that is not controlled or restricted by a gate; (3) The maintenance, repair, and improvement of the private roadway is carried out and the cost therefor is borne by a road maintenance organization; and (4) During the calendar year preceding the tax year for which the credit may be applied, the owner paid no less than $75 to the road maintenance organization for road maintenance, repair, or improvement purposes. (b) The amount of the credit shall be equal to the lesser of $250 or the amount paid under subsection (a)(4). (c) No later than the last day of September, a road maintenance organization shall report to the director all payments qualifying under subsection (a)(4) in a format prescribed by the director, including: (1) The name of the owner; (2) The tax map key of the property; (3) The amount paid by the owner; and (4) Other receipts, statements, or documentation as the director may require. (d) As used in this section, “road maintenance organization” means a homeowners’ association, road maintenance corporation, or other not-for-profit entity registered and in good standing with the State and that is organized and responsible for the maintenance, repair, or improvement of a private roadway. (2025, ord 25-70, sec 1.)19-104