Section 4728.203 - Special tax provisions and refund or forgiveness of real estate taxes(a)General rule.--A taxpayer residing within the boundaries of a local taxing authority who meets the standards and qualifications established by this act shall be deemed a separate class of subjects of taxation, and, as such, each governing body of a local taxing authority may by ordinance provide that the taxpayer shall be entitled to the benefit of the special tax provisions of this act.(b) Refund or forgiveness of real estate taxes.--Under an ordinance or resolution referenced under subsection (a), an eligible taxpayer shall receive a refund or forgiveness which has been paid over to or would, except for this act, be payable to the local taxing authority for real estate taxes authorized or imposed by a local taxing authority in accordance with the following: (1) A low-income taxpayer shall receive a refund or forgiveness of the part of the low-income taxpayer's real estate tax liability attributable to a real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead occurring after the effective date of an ordinance implementing this act.(2) If a taxpayer who had previously been eligible to receive a refund or forgiveness of real estate taxes under this act is no longer eligible by reason of failing to meet the low-income requirement provided under this act, the taxpayer shall be billed and shall pay real estate taxes at the then current real estate tax rate and assessed value. If for subsequent tax years a taxpayer reestablishes eligibility for refunds or forgiveness of real estate taxes by again meeting the low-income requirements provided under this act, the amount of real estate taxes that the taxpayer is eligible to have refunded or forgiven shall be the part of the taxpayer's real estate tax liability attributable to a real estate tax rate increase or an increase in the assessed value of the taxpayer's homestead occurring no earlier than the calendar year prior to the tax year for which the taxpayer reestablishes eligibility.(3) The maximum amount of real estate taxes which may be refunded or forgiven may be limited by ordinance.(4) If a homestead is owned for only a portion of a year or is owned in part by a person who is not a low-income taxpayer, the tax collector shall apportion the real estate taxes in accordance with the period or portion of ownership of the eligible taxpayer in determining the amount of refund or forgiveness for which a taxpayer is eligible.Added by P.L. TBD 2022 No. 58, § 203, eff. 9/9/2022.