1.  Generally.  The bureau shall provide to the assessor of each municipality access to forms to be filed by applicants for an exemption under this subchapter and shall determine the content of the forms. A municipality shall provide to its inhabitants reasonable notice of the availability of application forms. An individual claiming an exemption under this subchapter for the first time shall file the application form and proof of entitlement with the assessor or the assessor's representative. The application and proof of entitlement must be filed on or before April 1st of the year on which the taxes are based.  

1-A.  Cooperative housing corporations.  An application for exemption under this subchapter filed by a cooperative housing corporation must include a list of all eligible shareholders and any information required by the assessor to verify the eligibility of those shareholders and the applicable exemption amount. The application must be updated annually to reflect changes in eligibility.  

2.  False filing.  An individual who knowingly gives false information for the purpose of claiming a homestead exemption under this subchapter commits a Class E crime. Except for a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State, an individual who claims to be a permanent resident of this State under this subchapter who also claims to be a permanent resident of another state for the tax year for which an application for a homestead exemption is made commits a Class E crime.  

2-A.  Fraudulent conveyance.  Property conveyed to a person for the purpose of obtaining an exemption under this subchapter is not entitled to the exemption, except for property conveyed between spouses. An applicant who obtains the exemption provided under this subchapter by means of fraudulent conveyance is subject to a fine of $100 or up to 2 times the amount of the taxes evaded by the fraudulent conveyance, whichever amount is greater.  

3.  Continuation of eligibility.  The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided in section 686 that the property is no longer entitled to an exemption under this subchapter. Notwithstanding section 683‑A, subsection 1, a permanent resident of this State who loses ownership of a homestead in this State due to a tax lien foreclosure and subsequently regains ownership of the homestead from the municipality that foreclosed on the tax lien is deemed to have continuously owned the homestead and may not be determined ineligible for the exemption provided under this subchapter due to the ownership of the homestead by the municipality.  

4.  Owner notification.  An owner of property receiving an exemption under this subchapter shall notify the assessor promptly when the ownership or use of the property or status of the owner changes so as to update the eligibility of the property for an exemption under this subchapter.  

5.  Application and proof of entitlement.  An individual who desires to secure an exemption under this section shall, on or before the first day of April in the year in which such an exemption is first requested, make written application and, for an individual seeking an additional exemption for veterans under section 683‑A, subsection 2, file written proof of entitlement with the assessors of the place in which the individual resides.  

6.  Confidentiality.  Notwithstanding Title 1, chapter 13, an application and proof of entitlement filed pursuant to subsection 5 are confidential and may not be made available for public inspection. The application and proof of entitlement must be made available to the bureau by the municipality upon request.