Section 206.31. Homestead property tax credit; death of taxpayer.

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The 6-month residency rule does not apply to deceased taxpayers. The taxes on which a credit may be based are those taxes billed to, and paid by, the claimant for the current tax year. For renters, the tax is 17% of the rent paid up to the date of death.

History: 1979 AC.

                    
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