(a) In administering this chapter, the Commissioner shall provide suitable claim forms with tables of allowable claims, instructions, and worksheets for claiming a homestead property tax credit.

(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the State notices describing the homestead property tax credit, for inclusion in property tax bills. A town shall include such notice in each tax bill and notice of delinquent taxes which it mails to taxpayers who own in that town a homestead as defined in subdivision 5401(7) of this title.

(c) Notwithstanding the provisions of subsection (b) of this section, towns which use envelopes or mailers not able to accommodate notices describing the homestead tax credit may distribute such notices in an alternative manner. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1, § 60f, eff. March 31, 1999.)