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  6. Title 39 - Taxation
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  8. Property Tax
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  10. Article 3.5 - Tax Deferral for the Elderly and ...


Article 3.5 - Tax Deferral for the Elderly and Military Personnel


  • § 39-3.5-101. Definitions
  • § 39-3.5-102. Deferral of tax on homestead - qualifications - filing of claim
  • § 39-3.5-103. Property entitled to deferral
  • § 39-3.5-104. Claim form - contents
  • § 39-3.5-105. Listing of tax-deferred property - tax as lien - interest accrual
  • § 39-3.5-105.5. Loan of state moneys to taxpayers
  • § 39-3.5-105.7. Prior deferrals to be treated as loans
  • § 39-3.5-106. State treasurer to pay county treasurer an amount equivalent to deferred taxes
  • § 39-3.5-107. Repayment of loans - release of liens - disposition of payments
  • § 39-3.5-108. Notice to taxpayer regarding duty to claim deferral annually
  • § 39-3.5-109. Failure to receive notices
  • § 39-3.5-110. Events requiring repayment of loans - notice to state treasurer
  • § 39-3.5-111. Time for payment - delinquencies
  • § 39-3.5-112. Election by spouse to continue tax deferral
  • § 39-3.5-113. Voluntary repayment of loans for deferred tax
  • § 39-3.5-115. Limitations on effect of article
  • § 39-3.5-119. Release of information identifying individuals claiming deferral
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