HARRY HUGHES, Governor

321

FACTS IN THE APPLICATION ARE TRUE.

(4) TO SUBSTANTIATE THE APPLICATION, THE APPLICANT
MAY BE REQUIRED TO PROVIDE A COPY OF AN INCOME TAX RETURN, OR
OTHER EVIDENCE DETAILING GROSS INCOME OR NET WORTH.

(L) NOTICE OF ELIGIBILITY.

THE DEPARTMENT SHALL NOTIFY AN APPLICANT IN WRITING IF THE
APPLICANT IS NOT ELIGIBLE FOR THE PROPERTY TAX CREDIT UNDER THIS
SECTION.

(M) COUNTY PROPERTY TAX BILLS.

(1)  FOR ANY ELIGIBLE APPLICATION RECEIVED BEFORE THE
MAY 1 THAT PRECEDES THE TAXABLE YEAR IN WHICH THE PROPERTY TAX
CREDIT UNDER THIS SECTION IS SOUGHT, THE DEPARTMENT SHALL REQUEST
THE APPROPRIATE COUNTY COLLECTOR TO PREPARE A TAX BILL THAT
REFLECTS THE FINAL TAX LIABILITY.

(2)  IF A HOMEOWNER PRESENTS THE REVISED TAX BILL OR A
TAX VOUCHER WITH THE TAX BILL TO THE COUNTY COLLECTOR, THE
HOMEOWNER MAY MAKE A SINGLE PAYMENT FOR THE FINAL TAX LIABILITY.

(3)  IF AN ELIGIBLE APPLICATION IS RECEIVED AFTER MAY
1 AND THE HOMEOWNER RECEIVES A TAX BILL THAT DOES NOT REFLECT THE
FINAL TAX LIABILITY, AND IF THE HOMEOWNER CAN DEMONSTRATE
REASONABLE CAUSE FOR APPLYING AFTER MAY 1 THE DEPARTMENT SHALL:

(I)  REQUEST THE COUNTY COLLECTOR TO PREPARE A
REVISED TAX BILL; OR

(II)  PREPARE A TAX CREDIT VOUCHER THAT STATES
THE AMOUNT OF THE PROPERTY TAX CREDIT UNDER THIS SECTION.

(4)  IF A CREDIT IS GRANTED FOR AN ELIGIBLE
APPLICATION RECEIVED AFTER MAY 1, PROPERTY TAX IS NOT DUE ON THE
PROPERTY UNTIL 30 DAYS AFTER THE REVISED TAX BILL IS SENT TO THE
HOMEOWNER.

(5)  IF A MUNICIPAL CORPORATION OR A SPECIAL TAXING
DISTRICT ISSUES A TAX BILL SEPARATE FROM THE COUNTY TAX BILL, THE
COUNTY MAY REQUIRE THE HOMEOWNER TO SUBMIT:

(I)  THE SEPARATE TAX BILL; OR

(II)  PROOF OF PAYMENT OF THE SEPARATE TAX BILL.

(N) OTHER PROPERTY TAX BILLS.

IF A MUNICIPAL CORPORATION OR A SPECIAL TAXING DISTRICT
ISSUES A TAX BILL TO A HOMEOWNER, THE DEPARTMENT SHALL INCLUDE
THE PROPERTY TAX RATE OF THE MUNICIPAL CORPORATION OR THE SPECIAL
TAXING DISTRICT IN CALCULATING THE PROPERTY TAX CREDIT UNDER THIS
SECTION AND FINAL TAX LIABILITY.