At the time the treasurer sends the annual property tax notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year, the treasurer shall enclose a deferral notice. The deferral notice must be substantially in the following form:
To: (name of taxpayer)
If you want to defer the collection of ad valorem property taxes on your homestead for the assessment year ending on December 31, ______, you must file a claim for deferral not later than April 1, ______, with the office of the county treasurer. Forms for filing the claims are available at the county treasurer's office.
If you fail to file your claim for deferral on or before April 1, ______, your real property taxes will be due and payable in accordance with the schedule set out in the enclosed notice.
If you change your permanent address at any time during the assessment year ending on December 31, ______, you must notify the county treasurer.
Source: L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 2022: Entire section amended, (SB 22-220), ch. 388, p. 2762, § 10, effective June 7. L. 2025: Entire section amended, (SB 25-261), ch. 425, p. 2415, § 9, effective July 1.