HB2951 Summary

• Expands the Senior Citizens Assessment Freeze Homestead Exemption to include persons who are quadriplegic, effective for taxable year 2019 and thereafter.

• Defines "person who is quadriplegic" as someone with partial or complete paralysis of both arms and legs, typically from spinal cord injury or disease in the neck region, with proof of disability required.

• Updates the Property Tax Code references to include quadriplegic persons in exemption eligibility provisions (Sections 9-275, 15-10, 15-172, and 15-175).

• Amends the State Mandates Act to exempt the state from reimbursement obligations for implementing mandates created by the quadriplegic assessment freeze exemption.

• Takes effect immediately upon becoming law.