Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 505.0095

505.0095 Restoration of Exemption. An exemption terminated in error may be restored to the roll and the homeowner may claim a refund and obtain a reduction in taxes as the result of the restoration of the exemption where:

1. A valid exemption claim has been on file;

2. There has been no further verification upon receipt of a returned Advice of Termination notice;

3. The homeowner has not cancelled the exemption; and

4. The homeowner can establish his eligibility for exemption for the year or years in question. C 5/30/1978; C 11/3/1978.