Assessor says state law requires signed primary-residence forms; residents can appeal

Morgan County's assessor explained why the assessor's office recently mailed notices asking property owners to file a written declaration for the primary-residence tax exemption and defended the office's process and deadlines under state law.

Assessor Janelle (speaker 13) told the commission that state statute and county policy require a signed declaration of domicile to grant the 45% primary-residence exemption and that auditors can require the county to recapture exemptions for prior years if documentation is missing. She said the county has sent repeated notices and has an appeals process through the County Board of Equalization (BOE): "The state tax commission ... says the county will pass a policy if it's going to require that primary exemptions fill out a form ... the owner shall file with the county assessor a written declaration" (County assessor, speaker 13).

Several commissioners expressed concern that elderly and less digitally-engaged residents could miss notices; the assessor said staff will help residents in person and that residents have the right to appeal to the BOE if deadlines pass. Commissioners asked staff to provide lists of residents without paperwork so commissioners can offer assistance without violating equal-protection rules; staff said they would consider outreach options such as social media and direct constituent contact.