Jefferson County: Tax - Homestead Exemption.

A person residing in Jefferson County and claiming a homestead exemption in the county under the laws of this state may continue to claim the exemption for three years after he or she is admitted to a nursing home or assisted living facility if the person continues to own the property while he or she resides in the home or the facility. The three-year-extension in the homestead exemption shall be allowed only if the property continues to be used for residential purposes and the property is not converted to commercial or any other purpose. The person shall only be required to verify by signature, on a form provided by the county tax assessor, that the qualifying conditions continue to exist, and to return the form by mail.