Q May the board of supervisors authorize a refund of ad valorem taxes paid by a taxpayer based on the “over 65” exemption specified in Section 27-33-3(b) when the taxpayer failed to notify the county tax assessor/collector that he had reached the age of 65 until after January 1, 2013? What if the taxpayer was disabled and failed to notify the tax assessor/collector of his disability until after January 1, 2013?

A No. Section 27-33-31(a) requires the “over 65” or disability exemption to be affirmatively claimed before April 1 of each tax year. While Section 27-33-31(r) authorizes an amended application for homestead exemption properly filed before April 1, the provisions of Section 27-33-31(r) are not retroactive to taxes lawfully accrued during previous tax years. (Attorney General’s Opinions to Shepard, July 8, 2013, and to Shepard, July 5, 2013)