TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPERTY TAXES; AND TO DEFINE "DEPLOYMENT" FOR PURPOSES OF THE EXCEPTION TO THE ASSESSMENT OF PENALTIES RELATED TO PROPERTY TAXES.

Fiscal Impact Statement Bill: HB1658 Amendment Number: H1 Bill Subtitle: TO AMEND THE LAW CONCERNING THE PAYMENT OF PROPERTY TAXES; AND TO DEFINE "DEPLOYMENT" FOR PURPOSES OF THE EXCEPTION TO THE ASSESSMENT OF PENALTIES RELATED TO PROPERTY TAXES. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Rep. Nazarenko and Sen. Wallace Basic Change: HB1658-H1 (engrossed 3/10/25) provides the requirements for a member of the armed forces to qualify for an exemption from the assessment of penalties related to property taxes. Under current law, a member of the United States Armed Forces, reserve component of the armed forces, or the National Guard is exempt from the assessment of penalties related to property taxes during the taxpayer's deployment and for one tax year after the deployment ends. To be eligible for the exemption, the taxpayer must provide to the county collector the taxpayer's DD Form 214 displaying his or her date of deployment within one year of the end of the taxpayer's deployment. The bill also adds a definition of deployment to mean: "assignment to a duty location outside of the