Expands eligibility for the disabled homeowners' exemption to certain surviving spouses.
The bill amends the real property tax law to expand eligibility for the disabled homeowners' exemption to certain surviving spouses. If a person who was eligible for the exemption predeceases their spouse, the surviving spouse can also be eligible for the exemption, provided they meet all other requirements. This change applies to the taxable year of 2025 and thereafter.
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