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For special assessments, any taxing authority making a special assessment may defer the payment if it is determined that the payment would pose a hardship. This deferral of payment or special assessments ends when any of the following is true: a) the death of the owner, unless the spouse is still eligible, b) the sale, transfer or subdivision of the property or any part thereof, c) if the property no longer qualifies for homestead status, or d) the taxing authority determines that a hardship no longer exists. At the end of the deferment, all special assessment amounts plus interest and penalties, if any, shall become due.This form must be submitted to the taxing authority assessing the specials prior to the approval of the assessment by the taxing authority. If a deferment is granted, the County Auditor must record the application for deferment showing the amount deferred and the amount of interest, if any, that will be due at the end of the deferment.