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 on 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
The following bills have been passed this quarter:
New Mexico — NM HB 285
Status: Passed on February 25 2026 – 100% progression
Summary: Disabled Veteran Property Tax Changes
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Ohio — OH HB 186
Status: Passed on March 20 2026 – 100% progression
Summary: 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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South Dakota — HB 1193
Status: Passed on March 30 2026 – 100% progression
Summary: Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.
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Washington — SB6162
Status: Passed 2026-03-23 – Effective date 6/11/2026
Summary: An ACT Relating to property tax reform by expanding and streamlining the senior citizen property tax relief program, consolidating the state property tax, and making the use of state property tax revenues more transparent; amending RCW 84.36.381, 84.36.383, 84.38.020, 84.56.020, 84.52.065, and 84.36.630; creating new sections; and providing an expiration date.
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Newly Monitored Bills
The following bills are newly introduced or being monitored this quarter:
Alabama — HB 402 *
Status: Introduced on February 5 2026 – 25% progression
Summary: Local land bank authorities; shorten tax sale redemption period; restrictions on geographic scope; creation of multijurisdictional land banks by agreement; Governor’s emergency authorization to create land bank
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Colorado — SB144 *
Status: Introduced on March 20 2026 – 25% progression
Summary: Concerning the collection of delinquent property taxes by tax lien sale, and, in connection therewith, modifying the structure and authority for treasurers to charge certain fees, amending the process for the sale of tax liens, and recreating and reenacting with amendments the process for obtaining a treasurer’s deed after public auction of a property subject to tax lien.
Colorado — HB1120 *
Status: Engrossed on March 11 2026 – 50% progression
Summary: Concerning the implementation of the recommendations of the mobile home taxation task force, and, in connection therewith, modifying the process for the collection of delinquent property taxes to align with real property tax lien sale and public auction procedures, extending the redemption period for mobile home owners, and clarifying that a mobile home owner under legal disability is entitled to an extended redemption period of up to nine years.
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Georgia — SB 382 *
Status: Engrossed on February 3 2026 – 50% progression
Summary: A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to make the state-wide base year homestead exemption mandatory for all political subdivisions; to repeal a related tax bill requirement; to make conforming changes; to amend Article 2B of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to special district option sales and use tax, so as to remove a condition precedent to the call for a referendum for such tax; to provide for effective dates and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
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Idaho — HB961 *
Status: Introduced on March 27 2026 – 25% progression
Summary: TAXATION — Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.
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Illinois — IL HB 4134
Status: 2026-03-27 – Rule 19(a) / Re-referred to Rules Committee update
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.
Illinois — IL SB 1978
Status: 03/26-No update Pending: Senate Assignments Committee
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.
Illinois — IL HB 2452
Status: 03/26-No update. Pending: House Rules Committee
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.
Illinois — IL HB 3724
Status: 03/26-No update. Pending: House Rules Committee
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.
Illinois — IL HB 2753
Status: 03/26-No update. Pending: House Rules Committee
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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Kansas — SB 489 *
Status: Introduced on February 5 2026 – 25% progression
Summary: Providing for a universal homestead exemption from ad valorem property taxation.
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Kentucky — HB 600 *
Status: Enrolled on March 26 2026 – 75% progression
Summary: Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate of delinquency.
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Louisiana — SB191 *
Status: Engrossed on March 23 2026 – 50% progression
Summary: Provides relative to the assessment, payment, and allocation of ad valorem taxes.
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Michigan — SB 423
Status: 03/26-No Update Pending: House Government Operations Committee
Summary: 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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Missouri — HB3381 *
Status: Introduced on February 23 2026 – 25% progression
Summary: Allows county commissions to opt out of collecting late fees and penalties on delinquent property taxes
Missouri — HB2944 *
Status: Introduced on January 13 2026 – 25% progression
Summary: Modifies provisions relating to the local senior citizen homestead tax credit
Missouri — HRJ 115 *
Status: Introduced on January 7 2026 – 25% progression
Summary: Proposes a constitutional amendment authorizing a disabled veteran homestead exemption
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New Jersey — SB 2052
Status: Introduced on January 13 2026 – 25% progression
Summary: Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.
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New York — NY AB 9116
Status: 03/26-Referred to real property taxation 01/26
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.
New York — NY AB 7494
Status: 03/26-Referred to real property taxation 01/26
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 — NC HB 118
Status: 03/26-Pending: House Rules, Calendar, and Operations of the House Committee
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.
North Carolina — NC SB 159 Property Tax
Status: 03/26- 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 — HB 92
Status: 03/26- Engrossed on March 18 2026 – 50% progression
Summary: To amend sections 729.49, 735.29, and 743.04 and to enact sections 743.51, 743.52, 743.53, and 743.54 of the Revised Code regarding unpaid municipal utility services.
Ohio — OH House Joint Resolution 6
Status: 03/26- Pending: House Ways and Means Committee
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.
Ohio — OH SB 118 Property Tax
Status: 03/26- Pending: Senate Local Government Committee
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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West Virginia — HB 5162
Status: Engrossed on March 2 2026 – 50% progression
Summary: The purpose of this bill relates to the sale of tax liens.
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Newly Failed Bills
The following bills failed this quarter:
California — CA AB 1517 Property Taxation
Status: Failed on February 2 2026 – 100% progression
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 — HJR 201 *
Status: Failed on March 13 2026 – 100% progression
Summary: An act that would eliminate non-school homestead property taxes.
Florida — HJR 203 *
Status: Failed on March 13 2026 – 100% progression
Summary: An act that would phase out non-school homestead property taxes over the next ten years.
Florida — HRJ 205 *
Status: Failed on March 13 2026 – 100% progression
Summary: An act that would exempt homeowners aged 65+ from paying non-school homestead property taxes.
Florida — HRJ 207 *
Status: Failed on March 13 2026 – 100% 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.
Florida — HRJ 209 *
Status: 2026-03-13 – Died on Second Reading Calendar
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.
Florida — HJR 211 *
Status: Failed on March 13 2026 – 100% 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.
Florida — HJR 213 *
Status: 2026-03-13 – Died on Second Reading Calendar
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.
Florida — HB215 *
Status: Introduced on October 16 2025 – 25% progression; Failed on March 13 2026 – 100% progression
