SHB 1175: Providing a property tax exemption for real property used as a host home associated with a host home program

SHB 1175 exempts real properties used as a host home for at least 90 days in a year from ad valorem taxation in a given year beginning in 2023. A host home is a private home that volunteers to host youth in need of temporary placement. The bill outlines how a property owner must claim this exemption and how the county assessor will evaluate, accept, or reject the claims for exemption. Each granted claim for exemption is valid for one year. Additionally, the bill states that ad valorem taxes may be refunded to these exempted property owners if the taxes were paid by mistake or lack of knowledge.