PROP TAX-SENIOR FREEZE-INCOME

Session: 103rd General Assembly
Year: 2023
Bill #: SB0185
Category: Revenue
Position: No position
Mandate? No
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code. Provides that, for the purposes of the senior citizens assessment freeze homestead exemption, "income" does not include any required minimum distribution from an individual retirement annuity. Effective immediately.



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