Which notice must be sent via certified mail?

The requirement for sending certain notices via certified mail is rooted in the importance of ensuring that the recipient receives the communication. In the context of tax exemptions, when a denial or modification of an exemption occurs, it is crucial for property owners to be formally notified of the decision because it directly affects their tax obligations.

Sending the notice of denial or modification via certified mail serves multiple purposes. It provides proof of delivery and receipt, guaranteeing that the property owner cannot claim they were unaware of the decision. This is significant as it allows them to understand their standing regarding the exemption and the opportunity to respond or appeal if they disagree with the assessment. The certified mail requirement helps protect the property owner’s rights and ensures transparency in the process.

In contrast, other notices like approval of a tax exemption, notice of property tax assessment, or an invitation to appeal are typically communicated through standard mail or other means, as they do not carry the same implications as a denial or modification that affects the property owner’s tax status directly.