Relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and credits for manufactured or mobile home taxes and including effective date and applicability provisions

A claim for credit for property taxes due under Code chapter 425, subchapter II (elderly, disabled, and low-income property tax credit), is generally required to be filed with the county treasurer between January and June 1, both dates inclusive, immediately preceding the fiscal year during which the property taxes are due. However, in case of sickness, absence, or other disability of the claimant, or if in the judgment of the county treasurer good cause exists, the county treasurer may extend the time for filing a claim for credit through September of the same calendar year. This bill extends that potential extension period to March of the fiscal year during which the property taxes are due. The bill makes a similar change to provisions governing claims for the manufactured or mobile home tax credit under Code chapter 435, modifies dates relating to the authority to grant additional time to file such a claim under certain circumstances, and modifies the date by which the department of revenue shall pay each county under Code chapter 435. The bill takes effect upon enactment and applies to taxes due and payable in fiscal years beginning on or after July 1, 2023.