Reporting when you no longer qualify for a property tax exemption

A. Any person who has been allowed an exemption under sections 3.48.450 through 3.48.466 , 3.48.475 through 3.48.500 , 3.48.549 , 3.48.552 , 3.48.554 , 3.48.557 , and 3.48.558 has a duty to report to the assessor within thirty days after ceasing to qualify for such an exemption for one of the following reasons: 1. Ceasing to be the owner, lessee, or purchaser of the exempt premises; 2. A change in the facts has occurred concerning the occupation, use, or renting of the premises, buildings, or other improvements; or 3. Some other change in status has occurred that affects the exemption. B. The report to the assessor voids the claim for exemption previously filed, as provided in section 3.48.415 (A)(4). The report is sufficient if it identifies the property involved, states the change in facts or status, and requests that the claim for exemption previously filed be voided. C. In the event the property comes into the hands of a fiduciary who is answerable as provided for by ordinance, the fiduciary shall make the report required by this section within thirty days after assumption of the fiduciary duties or within the time otherwise required, whichever is later. D. Any person who has a duty of making a report as required by this section, who within the time required fails to make a report, shall be liable for a civil penalty. The amount of the penalty shall be $200 or the amount of the taxes on the property computed without the claim for exemption as of January 1 of the year in which the report was due, whichever is lesser. The penalty shall be recovered as provided for by ordinance. In addition to this penalty, the taxes due on the property plus any additional penalties and interest thereon shall be collected as property taxes and shall be a lien on the property as provided for by ordinance. ( Ord. No. 5730 , § 4, 2024; Ord. No. 5582 , § 4, 2023; Ord. No. 5159 , § 3, 2020; Ord. No. 4328, § 2, 2016 ; Ord. No. 3679, § 3, 2009; Ord. 3497 § 1, 2007; Ord. 2533 § 2, 1997: Ord. 1643 § 3, 1987: Ord. 1076 § 3 (part), 1980: prior code § 6-1.68(d))