HB0169H2001

This amendment adds a requirement that, beginning in tax year 2026, a residential property must be occupied for at least six months of the applicable tax year to qualify for the homeowner tax exemption.

• Adds an occupancy requirement to the definition of 'residential property' eligible for the homeowner tax exemption, specifying that effective beginning in tax year 2026, the property must be occupied for not less than six (6) months of the applicable tax year. (Page 2, line 19)

AI-generated summary · Verify against the amendment text (PDF) · Notice a problem? Let us know