Bill > ACR63

Introduced Session

This amendment to the State Constitution would freeze property taxes on the primary residences of all homeowners who are 65 years of age and over. Under the amendment, this property tax freeze would take effect once the homeowner turns 65 years of age or once the home is acquired by a person 65 years of age or over. If a homeowner is already 65 years of age or over at the start of the next year after the amendment is approved, the property tax freeze would take effect that year. A homeowner would have to apply each year to continue the property tax freeze. In the case of ownership by spouses, only one of the owners would have to meet the age and residency requirements in order to apply for the property tax freeze. Currently, homeowners 65 years of age and over are responsible for paying property tax increases on their primary residences. Some of these homeowners are eligible for a reimbursement of their increased property tax payments. Homeowners are eligible for this reimbursement if they meet certain income requirements. This amendment would allow all homeowners 65 and over, regardless of income, to have their property taxes frozen, and would mean that homeowners currently receiving reimbursements for property tax increases no longer have to pay future increases up front. The property tax freeze under this amendment would continue if the property is transferred to a surviving spouse who is 65 years of age or over, so long as the surviving spouse uses the property as their primary residence. The freeze would end upon the transfer of the property to any other owner or upon the property no longer being used as the primary residence of a qualifying owner, at which point the property would be subject to ordinary assessment and property taxation.

AI Summary

Committee Categories

Sean Kean (R)*, 

Introduced, Referred to Assembly State and Local Government Committee (on 01/13/2026)

Official Document