Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
505.0000 HOMEOWNERS' EXEMPTION
505.0050 Executor. The exemption may be claimed by the executor of an estate when the deceased owned and occupied his dwelling on March 1 of the year for which exemption is claimed. It is immaterial whether the dwelling is presently occupied or that the dwelling was willed to a specified individual. C 2/10/1969; LTA 3/23/1982 (No. 82/50).