Tenn. Comp. R. & Regs. 0600-03-.07 - CERTIFICATION OF OWNERSHIP AND RESIDENCY
(1) A taxpayer, in
order to qualify for property tax relief must have owned and used the property
as his or her residence during some part of the given tax year for which tax
relief is requested. Under no condition shall any taxpayer receive tax relief
for property taxes paid on more than one (1) principal residence for any tax
year. Evidence of ownership is required and must accompany the application.
Acceptable evidence of ownership shall be the following:
(a) For a DV, a copy of the current year tax
notice or receipt for each jurisdiction for which tax relief is
requested;
(b) The completed
ownership and income information on the DV or ACV; and
(c) The completed certification of reasonable
care by the collecting official on the DV or ACV.
(2) For the DV, before completing the
certification, the collecting official must establish the following:
(a) That the applicant is an owner as shown
on the current year tax notice or receipt and the type of ownership interest;
or if the applicant's name does not appear on the tax notice or receipt, the
qualifications of the individual to apply for tax relief and the type of
ownership must be evidenced. The taxpayer must establish that he or she was an
owner of the property during the tax year, by evidence submitted no later than
the Submission Date following the delinquency date for the tax
jurisdiction.
(b) That the taxpayer
was told to report the prior year's income of all owners of the
property.
(c) That the authority to
sign for the owner was established if someone other than the property owner
applied or signed the application and a copy of the documentation was
provided.
(3) For the
ACV, before completing the certification, the collecting official must
establish that the applicant reported information consistent with that of prior
years and that there is no reason to believe the applicant misunderstood the
instructions.
(4) Other
considerations of Ownership Verification are as follows:
(a)
Life Estate. A holder of
a life estate may be eligible for tax relief. If the life estate is not shown
on the tax receipt, acceptable evidence must be provided. Acceptable evidence
will be a recorded property deed or other recorded conveyance.
(b)
Surviving spouse of deceased
taxpayer. If the surviving spouse is not eligible to receive tax
relief in future years and the payment is a final one for the year of death of
the spouse, a death certificate or an affidavit, in a format approved by the
Division, can be attached to an ACV and credit given by the collecting
official.
(c)
Mobile Home
Owner. An eligible taxpayer owning and whose principal residence is a
mobile home may obtain tax relief if the following is provided in addition to
the taxpayer's application:
1. A title or bill
of sale;
2. In the event the
taxpayer does not own the land, a form, in a format approved by the Division,
from the assessor showing the appraised and assessed value of the mobile home;
and
3. A copy of the tax
receipt.
(d)
Property Located in More than One County. When a property is
divided by a county boundary(ies) tax relief will be calculated on the rate for
the jurisdiction where the residence is located. Property tax relief will be
paid only in the county where the residence is located.
Notes
Authority: Tennessee Constitution Article II, T.C.A. ยงยง 4-3-5103 and 67-5-701 through 67-5-704.
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