Q If the property owner as of January 1, 2010 was deceased, and therefore not eligible for homestead exemption, may the board direct the Tax Assessor to amend the 2010 homestead exemption roll?

A Yes. If the board of supervisors determines that property was erroneously granted homestead exemption status in a prior year, the board is required by Section 27-33-37 to amend the homestead exemption roll to delete the homestead exemption status for that parcel. Subsequent owners are liable for the taxes due, unless they can prove that they were bona fide purchasers for value without notice of the rejection of the homestead exemption. (Attorney General’s Opinion to White dated August 26, 2011)