Relating to approval procedures for claims for the military service property tax exemption and including applicability provisions

Code chapter 426A establishes the requirements and procedures for claiming the military service property tax exemption. recorder.14, not later than July of each year, the assessor is required to remit the claims and designations of property to the county auditor with the assessor’s recommendation for allowance or disallowance. This bill authorizes the assessor, prior to making a recommendation for allowance or disallowance, to request that the executive director or administrator recognized as a county veteran service officer verify the eligibility of the claimant. After such a request, the bill requires the executive director or administrator to verify the claimant’s eligibility and make a written statement of findings after review of the relevant documents or copies thereof filed with the county recorder. The bill applies to claims for military service property tax exemptions filed for assessment years beginning on or after January 1, 2022.