Effective January 1, 2008 any (request for tax exemption) exemption application must be submitted between January 1 and April 1, inclusive, in the year for which the exemption is requested. This BTA policy does not effect exemptions or abatements subject to existing legislated (mandated) time boundaries (restrictions/limitations). Effective January 1, 2008 written application for tax exemptions or abatements must be submitted no sooner than January 1 and no later than April 1. This BTA policy does not effect exemptions or abatements subject to existing legislated (mandated) time boundaries (restrictions/limitations).