Bill > S4097

Introduced Session

This bill lowers the minimum age in which a surviving spouse of an eligible claimant may receive a homestead property tax reimbursement from 65 to 62 years of age. The homestead property tax reimbursement program, also known as the "senior freeze program," provides eligible senior citizens and disabled persons with a benefit based on the increase in their property taxes each year. Generally, a person qualifies as an eligible claimant under the program if, for the tax year in which a reimbursement is sought, the claimant: (1) is 65 or more years of age or disabled on or before December 31 of the tax year; (2) is the owner of a homestead for the entire tax year; (3) complies with annual income limits; and (4) has owned a homestead for which a reimbursement is sought for at least three calendar years. The surviving spouse of an eligible claimant may also continue receiving a homestead property reimbursement provided that the surviving spouse also meets the program's eligibility requirements, including those concerning the age of an eligible claimant. The bill amends certain program eligibility requirements to allow the surviving spouse of an eligible claimant to receive a reimbursement under the program provided the surviving spouse is 62 or more years of age on or before December 31 of the tax year for which a reimbursement is sought, rather than requiring such claimants to begin receiving benefits once they reach 65 years of age. The changes made by this bill would be retroactive to January 1, 2024.

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Carmen Amato (R)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 05/04/2026)

Official Document