SB 5162 - DIGEST

      Revises the limits for combined disposable income for excess property tax exemptions.

      Requires the county assessor to compile data on the number of persons using the property tax exemption program, the property tax deferral program, the income of the claimants, and the value of the residence for which an exemption or deferral is claimed.

      Requires a report to the department of revenue by March 1, 1992.