PROP TX-FREE AND CLEAR EXEMPT

Session: 104th General Assembly
Year: 2026
Bill #: SB3872
Category: Revenue
Position: Oppose
Mandate?
Revenue Loss?
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code. Creates the free and clear senior homestead exemption. Provides that certain homestead property that is owned and used a primary residence by a person who is 75 years of age or older and whose income does not exceed a specified income limitation is exempt from taxation under the Code.



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