Deadlines for filing property tax exemption claims

A. None of the exemptions from taxation granted in sections 3.48.450 through 3.48.466 , 3.48.475 through 3.48.500 , 3.48.552 , 3.48.554 , 3.48.557 , and 3.48.558 will be allowed unless the claimant has filed with the department of finance, on or before December 31 preceding the tax year for which the exemption is claimed, a claim for exemption in a form prescribed by the department. The exemption from taxation granted in section 3.48.556 must not be allowed unless the claimant has filed with the department of finance, on or before June 30 of the tax year for which the exemption is claimed, a claim for exemption in a form prescribed by the department. B. Despite subsection A, the exemption from taxation granted in section 3.48.466 (B) must not be allowed unless the claimant has filed with the department of finance, on or before January 31, 2024, for tax year 2025, a claim for exemption in a form prescribed by the department. C. Claimants who file for the exemption granted in section 3.48.466 after December 31 preceding the tax year, and by September 30 of the tax year, may qualify for half of the exemption and the long-term rental classification, subject to a 25 percent late filing penalty on the amended taxes, provided the claimant meets the requirements of section 3.48.466 as of January 1 preceding the tax year. Approved claims received prior to June 1 preceding the tax year will be effective in July of the tax year. Approved claims received between June 1 preceding the tax year, and September 30 of the tax year, will be effective in January of the tax year. D. Claimants who file for the exemption granted in section 3.48.450 after December 31 preceding the tax year, and by September 30 of the tax year, may qualify for half of the exemption and the owner-occupied classification, subject to a 25 percent late filing penalty on the amended taxes, provided the claimant meets the requirements of section 3.48.450 as of January 1 preceding the tax year. Approved claims received prior to June 1 preceding the tax year will be effective in July of the tax year. Approved claims received between June 1st preceding the tax year and September 30 of the tax year will be effective in January of the tax year. ( Ord. No. 5869 , § 2, 2025; Ord. No. 5730 , § 3, 2024; Ord. No. 5711 , § 2, 2024; Ord. No. 5582 , § 2, 2023; Ord. No. 5159 , § 2, 2020; Ord. No. 4328, § 1, 2016 ; Ord. No. 3679, § 2, 2009; Ord. 3458 § 1, 2007: Ord. 2533 § 1, 1997: Ord. 1643 § 2, 1987: Ord. 1076 § 3 (part), 1980: prior code § 6-1.68(a))