§ 5.12.119. Real property tax—Exemptions—Borough mayor—Authority to grant extensions of time—Approve TAR—Changes in exempt status—Hearing.

A.

Mayor authority to grant extension of time. To the extent allowed by law, the borough mayor is delegated the authority to grant extensions of time for filing any of the various exemptions permitted by statute or ordinance in accordance with this section.

B.

Exemption for current year—Exception. This authority to grant extensions cannot be exercised so as to allow acceptance of an exemption application for years prior to the current year. An exemption may not be granted beyond one year from the current tax year. However, the application, whether timely filed or filed after a grant of extension of time to file, may be held open for consideration through the following year in the event eligibility for the exemption is contingent upon a determination by another entity. If the extension is granted, notwithstanding the foregoing, the application must be filed with the assessor and this filing must occur within the year for which the exemption is sought.

C.

Inability to comply. The request for a finding of inability to comply must be based upon a serious condition or event beyond the taxpayer=s control that resulted in the inability to timely file the application. For purposes of this subsection, a serious condition or event may include a serious medical condition or other similar serious condition or event that prevented the applicant from timely filing the application. Absent extraordinary circumstances, a failure to pick up or read mail or to make arrangements for an appropriate and responsible person to pick up or read mail or a failure to timely provide a current address to the Department of Assessing will not be deemed to result in an inability to comply.

D.

Approval of tax adjustment requests. The mayor shall approve requests as required by changes in the tax assessment rolls as prepared by the borough assessor.

E.

Regulations and reports. The mayor shall publish any regulations governing this administrative procedure, and shall make periodic reports of exemptions and tax adjustment requests to the assembly for its information and acknowledgement as prepared by the borough assessor.

F.

Property owner responsibility to notify borough of changes, changes in exempt status, hearing. It shall be the responsibility of every person who obtains a property tax exemption under this chapter to notify the borough assessor of any change in ownership, property use, residency, permanent place of abode, or other factors affecting qualification for any exemption. If the assessor determines that the property is not eligible for this exemption, all taxes, penalty, and interest due on the property for all tax years beginning with the year the property should have been subject to taxation shall be due and payable 30 days after mailing of a supplementary assessment notice, notifying the person of the revocation of any exemption, unless an informal adjustment hearing is timely requested pursuant to KPB 5.12.040. If an informal adjustment hearing is timely requested all tax, penalty and interest shall be due within 30 days of the assessor's written decision for any period the assessor concludes that the property was not eligible for the exemption.

( Ord. No. 2014-29, § 2, 9-2-14 ; Ord. No. 2012-30, § 2, 9-4-12; Ord. No. 2006-15, § 1, 5-2-06; Ord. No. 94-64, § 1, 1995; Ord. No. 81-27, § 1, 1981)