(a)On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax.
(b)The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes.
(c)A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following:
(1)the name of each renter;
(2)the address and the School
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(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax.
(b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes.
(c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following:
(1) the name of each renter;
(2) the address and the School Property Account Number of the rental property;
(3) the name of the owner or landlord of the rental property;
(4) the phone number, email address, and mailing address of the owner or landlord of the rental property, as available;
(5) the type or types of rental units on the rental property;
(6) the number of rental units on the rental property;
(7) the number of ADA-accessible units on the rental property; and
(8) any additional information that the Commissioner determines is appropriate.
(d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax.
(e) [Repealed.]
(f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the House Committee on General and Housing and the Senate Committee on Economic Development, Housing and General Affairs. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.)