LERETA’s compliance team regularly monitors and tracks statewide property tax legislation that impacts tax services for our customers. This quarter we are including details on introduced legislation and the progression of seven new bills that we are following. None of these will have any impact to LERETA’s processes at this time, but they are beneficial to review.
This legislative update is provided by LERETA as a service to its customers. It should not be construed as legal advice or legal opinion. The contents are intended for general informational purposes only, and you are urged to consult your own attorney regarding the law and specific legal questions you have. LERETA does not guarantee the accuracy, reliability or timeliness of the information contained in its legislative updates.
*Represents newly passed/monitored legislation
Recently Passed Bills
California
Name: CA SB 710
Status: Passed 10/03/25 – 100% progression
Summary:
Pursuant to constitutional authorization, existing property tax law excludes from the definition of “newly constructed” for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals these exclusion provisions on January 1, 2027.
This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative.
This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.
Name: CA AB 418
Status: Passed 10/03/25 – 100% progression
Summary:
This bill would prohibit a board of supervisors from approving the sale of tax-defaulted property, as described above, unless it conducts a hearing, with notice, and makes a specified finding that either the sale price is greater than or equal to the tax sale value, as defined, of the property or the tax sale value of the property is less than the amount necessary to redeem the property, as specified. The bill would require the notice of the hearing to be mailed at least 45 days prior to the hearing to the last assessee of each portion of the property and to parties of interest, and to contain, among other things, a description of the property, the proposed sale price, and the date, time, and location of the hearing. The bill would require any costs incurred in conducting the hearing and making the findings to be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased. The bill would also authorize the challenge of a board of supervisors’ determination by the filing of a petition for judicial review in the superior court of the county within 45 days following the issuance of the board’s decision, as specified. The bill would require the board to provide a written notice of the right to judicial review and the applicable deadlines to all parties who appeared at the hearing or submitted written evidence. The bill would authorize the superior court to vacate the board’s decision and remand the matter to the board of supervisors if the court determines that the decision was not supported by substantial evidence or that the board otherwise failed to follow certain requirements. By requiring a board of supervisors to engage in specified actions relating to approving a sale of tax-defaulted property, the bill would impose a state-mandated local program.
Name: CA AB 1516
Status: Passed 07/28/25- 100% progression
Summary:
This bill would state a claim filed by an initial purchaser is timely if it is filed within three years of the date of purchase. The bill would also provide that an otherwise valid claim for exclusion filed after the three year deadline would be applied beginning on the lien date for the assessment year in which the claim is filed. The bill would make these provisions operative beginning January 1, 2027.
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Connecticut
Name: CT SB 1187
Status: Passed on 07/08/25- 100% progression
Summary:
To prohibit foreclosure, assignment and other enforcement actions for unpaid sewer assessments and other fees and charges in the case of owner-occupied real property for which the principal of such unpaid assessments, fees and charges is less than three thousand dollars unless three years have elapsed from the date any lien was filed and such lien remains unpaid.
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District of Columbia
Name: DC Council Bill 260053
Status: Passed on 08/11/25 – 100% progression
Projected Law Date is 10/15/25
Summary:
As introduced, Bill 26-53 would establish an electronic will registry. A single-family home rehabilitation program, allows the establishment of a payment plan for delinquent property taxes, and requires that all commercial registered agents accept service of process by electronic mail. It amends the factors for establishing vacancy and blight and among other things, requires the Department of Buildings to establish an expedited permit review process for certain construction and building permits. It also provides tax credits and abatements for certain class 3 and 4 properties.
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Louisiana
Name: LA SB 55
Status: Passed on 06/20/25 – 100% progression.
Effective date 1/1/2026
Summary:
Provides relative to the assessment, payment, and allocation of ad valorem taxes.
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Massachusetts
Name: MA HB 3156
Status: Passed on 09/26/25- 100% progression
Summary:
That the town of Ipswich be authorized to increase income limits for the real property senior tax deferral program in said town. Revenue.
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Name: MA HB 3979
Status: Passed on 09/26/25 – 100% progression
Summary:
That the city of Melrose be authorized to establish a means tested senior citizen property tax exemption in said city. Revenue.
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Ohio
Name: OH HB 186
Status: Passed on December 19 2025 – 100% progression
Summary:
To amend sections 319.301, 319.302, 323.08, 323.152, 323.155, 323.158, 4503.06, 4503.065, 4503.0610, 5715.16, and 5715.19 and to enact section 319.303 of the Revised Code to authorize a reduction in school district property taxes affected by a millage floor that would limit increases in such taxes according to inflation, to modify property tax reductions for residential property, to modify the process for certifying property tax abstracts, and to make an appropriation.
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New York
Name: NY 1183
Status: Passed on December 19 2025 – 100% progression
Summary:
Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.
Name: NY 6657
Status: Passed on December 19 2025 – 100% progression
Summary:
Authorizes the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.
Name: NY 2068
Status: Passed on December 19 2025 – 100% progression
Summary:
Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.
Name: NY SB 683
Status: Passed on December 19 2025 – 100% progression
Summary:
Establishes a real property tax exemption for the primary residences of surviving spouses of police officers killed in the line of duty.
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North Dakota
Name: HB 1176
Status: Passed on 06/11/25 – 100% progression
Summary:
57-02-08.8. Property tax credit for disabled veterans – Certification – Distribution.
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Alabama
Name: AL SB 256 Property Tax – Mobile County
Status: Passed 05/14/25
Summary:
Amend definition of municipal tax liens to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting officials to sell a tax lien under certain circumstances.
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Colorado
Name: CO SB261
Status: Passed 06/04/25
Summary:
Concerning the administration of the property tax deferral program, and, in connection therewith, reversing the 2022 shift of administrative responsibilities for the program from county treasurers to the state treasurer, rescinding eligibility for deferral for persons who are not seniors or persons called into active military service, and making an appropriation.
Connecticut
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Name: CT SB 1187
Status: Passed 06/17/25
Summary:
To prohibit foreclosure, assignment and other enforcement actions for unpaid sewer assessments and other fees and charges in the case of owner-occupied real property for which the principal of such unpaid assessments, fees and charges is less than three thousand dollars unless three years have elapsed from the date any lien was filed and such lien remains unpaid.
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Idaho
Name: ID H0354
Status: Passed 03/31/25; Effective 01/01/26
Summary:
PROPERTY TAXES — Amends existing law to revise provisions related to the assessment of market value and the homestead exemption.
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Maryland
Name: MD HB 9 Property Tax
Status: Passed 05/13/25
Summary:
Requiring that certain owner-occupied property be withheld from tax sale; authorizing a county or a municipal corporation to withhold from tax sale certain property designated for redevelopment purposes; establishing a maximum rate of redemption of 10% for owner occupied property sold at tax sale; prohibiting taxes, interest, and penalties accruing after the date of a tax sale from being included in a certain payment; altering the contents of certain statements required to be sent to an owner of property subject to tax sale; etc.
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Name: MD HB 790
Status: Passed 04/22/25
Summary:
Requiring the State Tax Sale Ombudsman to include certain information concerning a certain State installment payment program for property taxes on the Ombudsman’s website; requiring the Ombudsman to contract with a vendor to operate an installment payment program for payment of taxes in which any homeowner may enroll; requiring a collector of taxes to include certain information concerning a certain State or local installment payment program for property taxes in a separate insert included with each property tax bill; etc.
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Name: MD HB 59
Status: Passed 04/22/25
Summary:
Authorizing a tax collector to withhold from tax sale certain property occupied by an heir of a deceased owner of the property; requiring that certain owner-occupied property and certain property occupied by an heir of a deceased owner of the property be withheld from tax sale; requiring each county to establish a registry for interested parties or the Tax Sale Ombudsman to designate property to be withheld from tax sale; requiring the State Department of Assessments and Taxation to assist each county in creating and maintaining the registry; etc.
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Montana
Name: MT HB 231
Status: Passed 05/13/25
Summary:
Beginning in tax year 2026, the owner of a principal residence may apply to the department to receive the homestead reduced tax rate. The owner of a principal residence who applied for and received the rebate provided for in [sections 9 through 11] for tax year 2024 automatically qualifies for the homestead reduced tax rate unless subsections (2)(c)(i) through (2)(c)(iii) apply to the principal residence for which the rebate was claimed. The owner of a principal residence who did not receive a rebate under [sections 9 through 11], shall apply as provided in this section to receive the homestead reduced tax rate in tax year 2026.
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New York
Name: NY Tax Law Section 6
Status: Effective 07/01/25
Summary:
Wherever under the provisions of this chapter a warrant is required to be filed in the department of state in order to create a lien on personal property such requirement shall be satisfied if there is filed a record of the fact of the issuance of such warrant, including the name of the person on the basis of whose tax liability the warrant is issued, the last known address of such person, and the amount of such tax liability, including penalties and interest. No fee shall be required to be paid for such filing of such warrant or such record. The term “filed” in such provisions shall mean presentation to the department of state, for filing, of such warrant or such record. * NB Effective until July 1, 2025 * § 6. Filing of electronic warrants and warrant-related records in the department of state.
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Oklahoma
Name: OK HB2147
Status: Passed 05/29/25
Summary:
Property Tax Cities and towns; Municipal Code Lien Enforcement Act of 2025; lien; violations; housing; building code; foreclosure; real property.
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Texas
Name: TX HB 1392
Status: Passed 05/24/25; Effective 01/01/26
Summary:
Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.
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Name: TX SB 2173
Status: Passed 05/28/05; Effective 09/01/05
Summary:
Relating to the effect of a tax certificate accompanying a transfer of certain property.
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Name: TX SB 4
Status: Passed 06/16/25
Summary:
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against certain losses in local revenue. Sets the state’s homestead exemption on school district taxes at $140,000 vs current exemption of $100,000.
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Virginia
Name: VA HB1868
Status: Passed 03/24/25; Effective 07/1/25
Summary:
Real property tax exemption: surviving spouses of members of the armed forces who died in the line of duty; clarification for deaths resulting from suicide. Clarifies that the real property tax exemption currently available to the surviving spouse of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense includes the death of any such member that was the result of suicide.
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Newly Monitored Bills
California
Name: CA AB 1517 Property Taxation
Status: 12/25-No update
05/23/25 – 25% In committee: Held under submission
Summary:
An act to amend Sections 75.52, 463, 2610.5, 2617, 2618, 2704, 2705, 2922, 4103, 4217, and 4837.5 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.
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Florida
Name: HJR 201
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act that would eliminate non-school homestead property taxes.
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Name: HJR 203
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act that would phase out non-school homestead property taxes over the next ten years.
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Name: HRJ 205
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act that would exempt homeowners aged 65+ from paying non-school homestead property taxes.
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Name: HRJ 207
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act that would create a non-school property tax homestead exemption equal to 25 percent of the assessed value of the house.
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Name: HRJ 209
Status: Introduced on October 16 2025 – 25% progression
Summary:
Proposes amendment to State Constitution to increase by $200,000 the exemption for homestead property from all ad valorem taxation other than school district levies for homestead properties that have property insurance, to prohibit local governments from reducing total funding for first responders, and to provide an effective date.
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Name: HJR 211
Status: Introduced on October 16 2025 – 25% progression
Summary:
Proposes amendment to State Constitution to increase the maximum value of the accrued Save-Our-Homes benefit which may be transferred to a new homestead for all levies other than school district levies, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.
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Name: HJR 213
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act would limit how much the assessed non-school property tax can increase for a home to 3 percent every three years from 3 percent annually for homestead property, and 15 percent over three years for non-homestead property instead of 10 percent per year.
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Name: HB215
Status: Introduced on October 16 2025 – 25% progression
Summary:
An act that requires a two-thirds vote to raise local millage rates and allow newly married couples to combine their Save Our Homes benefits.
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Illinois
Name: IL 4134
Status: 12/25-No update
Introduced on 09/19/25 – 25% progression
Summary:
Amends the Property Tax Code. Provides that, beginning with taxable year 2026, the amount of the homestead exemption for persons with disabilities shall be the greater of (i) $2,000 or (ii) an amount that, when deducted from the property’s value as equalized or assessed by the Department of Revenue, will cause the total aggregate property tax liability for the property for the taxable year for which the exemption is claimed to equal a specified base amount. Effective immediately.
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Name: IL SB 1978
Status: 12/25-No update
Introduced on 02/06/25- 25% progression
Summary:
Creates the Circuit Breaker Property Tax Relief Act. Provides that an individual who: (i) is domiciled in this State; (ii) is eligible for and receives either the general homestead exemption the general alternative homestead exemption; (iii) has experienced property tax bill spikes; and (iv) has an income that meets a specified income eligibility limitation is eligible for a grant of a portion of their bill spike. Provides that the maximum amount of grant to which a claimant is entitled is the one-half of the claimant’s tax bill spike. Creates the Circuit Breaker Property Tax Relief Fund for the purpose of making grants to claimants. Amends the State Finance Act to make conforming changes. Effective immediately.
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Name: IL HB 2452
Status: 12/25-No update
Introduced on 02/03/25- 25% progression
Summary:
Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
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Name: IL HB 3724
Status: 12/25-No update
Introduced on 02/27/25 – 25% progression
Summary:
Amends the Property Tax Code. Provides that, beginning with the 2026 tax year (to be collected in 2027), the total tax bill for property receiving the General Homestead Exemption may not exceed 103% of the total property tax bill for the property for the immediately preceding taxable year. Contains provisions concerning the reallocation of property tax liability.
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Name: IL HB 2753
Status: 12/25 – No update
02/05/2025 – 25% progression
Summary:
Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately.
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Michigan
Name: MI SB 423
Status: 12/25-Engrossed on October 29 2025 – 50% progression
06/12/25 – 25% progression
Summary:
Action: Referred To Committee On Finance, Insurance, And Consumer Protection
Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).
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New York
Name: NY AB 9116
Status: 12/25-No update
09/26/25 – 25% progression
Summary:
Relates to the collection of monies owed for unpaid real property tax liens and water and sewer charges; establishes the homeowner protection fund; prohibits municipalities from conveying tax liens on real property to any private entity, trust, or third-party servicer; repeals certain provisions relating to foreclosure of real property tax liens.
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Name: NY AB 7494
Status: 12/25-No update
03/28/25-25% Action: 2025-03-28 – referred to real property taxation
Summary:
Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.
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North Carolina
Name: NC HB 118
Status: 12/25-No update
Introduction on 02/13/25- 25% progression
Summary:
Disabled Veterans Tax Relief Bill (a) Classification. – A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is taxable in accordance with this section. The first forty-five sixty-one thousand dollars ($45,000) ($61,000) of appraised value of the residence is excluded from taxation. A qualifying owner who receives an exclusion under this section may not receive other property tax relief.
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Name: NC S159 Property Tax
Status: 12/25-No update
02/26/25 -25% progression Pending: Senate Rules and Operations of the Senate Committee
Summary:
An act to provide additional property tax relief to North Carolina residents who are 65 or older.
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Ohio
Name: OH House Joint Resolution 6
Status: 12/25-No update
Introduced on 08/19/25 – 25% progression
Summary:
Proposing to amend Section 2 of Article XII of the Constitution of the State of Ohio to limit property taxes, whether voted or unvoted, to one and one-quarter per cent or, for certain owner-occupied homes, one per cent of real property’s true value.
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Name: OH SB 118 Property Tax
Status: 12/25-No update
02/25/25 – 25% progression
Summary:
Code amendment regarding limitations on recovery and lien imposition by municipalities against property owners of non-owner-occupied properties for unpaid water, sewer, and disposal service rates and charges.
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Newly Failed Bills
Missouri
Name: MO House Joint Resolution 5-8
Status: Failed
Summary:
Proposes a constitutional amendment modifying the taxation of property.
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Texas
Name: TX HB 41
Status: Failed
Summary:
Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Name: TX HB 201 & 202
Summary: Failed
Status:
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.
