Who may file an application for abatement?

You may file an application if you are:

1. the assessed or subsequent (acquiring title after January 1st) owner of the property;
2. the owner's administrator or executor;
3. a tenant paying rent who is obligated to pay more than one-half of the tax;
4. a person owning or having an interest in or possession of the property; or,
5. a mortgagee if the assessed owner has not applied. In some cases, you must pay all or a portion of the tax before you can file.