Q A taxpayer jointly owned a parcel of property with her husband, but they divorced in 2018. She received a quitclaim deed conveying her ex-husbandís interest in the property to her. She has been notified of a homestead exemption charge-back for 2017 (and soon for 2018) due to her ex-husband being unqualified for the exemption. May the board amend the homestead exemption roll for 2017 and 2018, reinstate the exemption, and issue a refund of ad valorem taxes paid?

A No. The wife may not receive a homestead exemption for the years 2017 and 2018 where she failed to file a new application for homestead exemption as required by Section 27-33-31(1) on or before April 1, 2018, for the 2017 tax year or April 1, 2019, for the 2018 tax year. Her failure to file the required applications for 2017 and 2018 prohibits the board of supervisors from granting homestead exemption to the subject property. (Attorney Generalís Opinion to Ross, April 19, 2019)