Allowing for homestead tax relief via grants, so long as applicants can show that the payment of accrued homestead taxes would cause "severe hardship," defined in part as an inability to cover food security expenses

This law allows for homestead tax relief in the form of grants to discharge accrued penalty and interest. To be eligible, applicants for the grants must show that the payment of accrued homestead tax penalty and interest would “impose severe hardship” upon their household by, for example, showing that “food security and utility expenses will likely not be met.”