Relating to a frozen assessed value for the homesteads of certain individuals; prescribing an effective date.
Catchline/Summary:
Provides, for purposes of ad valorem property taxation, frozen assessed value for homestead of individual at least 70 years old. Provides, for purposes of ad valorem property taxation, frozen assessed value for homestead of individual at least 70 years old. Provides that frozen assessed value equals assessed value of homestead for property tax year immediately preceding first property tax year to which valid claim relates. Provides that, after occurrence of certain circumstances, homestead shall be assessed and taxed as other property similarly situated is assessed and taxed.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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