Relating to the filing date and approval for disabled veteran homestead property tax credits and including effective date provisions

2 provides that a person who wishes to receive the homestead property tax credit must file the claim with the assessor not later than July of the assessment year for which the person is claiming the credit and a claim filed after July of the assessment year for which the person is claiming the credit shall be considered as a claim filed for the following year. Consequently, for example, a claim filed on July 1, 2021, would be allowed for the assessment year beginning January 1, 2021, for property taxes calculated using valuations from that assessment year that are due and payable during the fiscal year beginning July 1, 2022, and ending June 30, 2023. 15. For such a claimant, if approved by the board of supervisors, the credit shall be applicable immediately to property tax payments due and payable beginning with the fiscal year that the claim was filed and for which the person claiming the credit is responsible for payment on or after the date of filing. For example, a claim filed on July 1, 2021, would be allowed for property taxes that are due and payable during the fiscal year beginning July 1, 2021, and ending June 30, 2022. The bill takes effect upon enactment.