|No, once the application has been approved, the owner does not need to file an application in subsequent years unless there is:
1. a physical change to the property
2. a change in the use of the property
3. a change in the qualification or eligibility of the taxpayer.
The assessor must annually review at least one-eighth of the exempted or excluded parcels in the county to verify that those parcels continue to qualify.
EXCEPTION: Circuit Breaker Tax Deferment requires that an application be filed annually.