PROP TX-LONG TIME OCCUPANT

Session: 103rd General Assembly
Year: 2023
Bill #: HB3070
Category: Revenue
Position: Oppose
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code. In provisions concerning the long-time occupant homestead exemption, provides that for tax year 2024 and thereafter, the exemption applies to qualified taxpayers with a household income of $85,000 or less and is based on an increase of 5% for each taxable year after the base year. Removes provisions providing that a qualified taxpayer may not receive the long-time occupant homestead exemption and certain other exemptions. Provides that qualified taxpayers need not reapply for the long-time occupant homestead exemption on an annual basis. Effective immediately.



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