House Sponsors: CURRIE-SMITH,MICHAEL-HOLBROOK-BOLAND. Senate Sponsors: O'MALLEY-HENDON Short description: PROP TX-CERTIFICATE OF ERROR Synopsis of Bill as introduced: Amends the Property Tax Code. Provides that certificates of error allowing homestead exemptions for the Senior Citizens Tax Freeze Homestead Exemption not previously allowed shall be given effect by the county treasurer and the treasurer shall issue refunds to the taxpayer upon receipt of a certificate from the county assessor. Allows the county treasurer to mark the tax books to reflect the issuance of a homestead certificate of error issued to and including 3 years after the date on which the annual judgment and order of sale for that tax year was first entered (now 2 years after the first day of January of the year after the year for which the homestead exemption should have been allowed). States that the time limitation for certificates of error shall not apply to certificates correcting an assessment to $1 on a parcel that a subdivision or planned development has acquired by adverse possession if (i) during the tax year for which the certificate is executed the subdivision or development used the parcel as common area and (ii) the application for the certificate is made before December 31, 1997. Amends the State Mandates Act. Requires implementation without reimbursement. Effective immediately. FISCAL NOTE (Dept. of Revenue) HB 572 has no fiscal impact on this Dept. STATE MANDATES FISCAL NOTE HB572 creates a tax exemption mandate which requires 100% reimbursement; however, the bill amends the State Mandates Act to require implementation without reimbursement. Last action on Bill: PUBLIC ACT.............................. 90-0288 Last action date: 97-08-01 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status