Authorizes Chief County Assessment Officers in counties with 3,000,000 or more inhabitants to renew an individual's low-income senior citizen.
Authorizes Chief County Assessment Officers in counties with 3,000,000 or more inhabitants to renew an individual's low-income senior citizen exemption without an annual application if the applicant has previously provided the full social security number or individual taxpayer identification numbers for all members of the applicant's household. In counties having less than 3,000,000 inhabitants, beginning with taxable year 1995 and thereafter, to receive the exemption, a person may submit an application to the Chief County Assessment Officer of the county in which the property is located.
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