Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
1. If a husband and wife occupy a home that is wholly owned by either spouse, the social security numbers of both must be listed on the claim form, but only the owner may sign the claim.
2. If two or more related or unrelated co-owner-occupants of a home file a claim, all names and social security numbers may be listed on the claim form; however, only one name and social security number must be reported to the Board, unless the co-owner is a spouse, in which case the spouse's social security number must also be reported.
3. The signature of one spouse who is a co-owning occupant with the other spouse will be valid for both spouses so long as one or both of them continues to reside on the property as their principal place of residence. Thus, if either spouse dies, the claim remains in effect during the life of the remaining owner-occupant spouse. Property Tax Rule 135(a)(3) does, however, permit the assessor to require the refilling of the claim by the non-signing spouse who signed the claim has died.
4. If a claim has the social security numbers of both spouses, but only the signature of one spouse, and they separate but remain legally married, the claim will remain in effect during the occupancy of the property by one spouse as a principal place of residence.
5. If a claim has the social security numbers of both spouses, but only the signature of one spouse, and they divorce, the claim will no longer be valid if the signing spouse moves. Unless and until the non-signing spouse files a claim for the exemption and meets all of the requirements for exemption, the property would no longer receive the exemption. C 11/27/2001.