HB1857 Summary

• Amends the Property Tax Code's Senior Citizens Assessment Freeze Homestead Exemption by excluding wages earned by household members with disabilities from the household income calculation used to determine eligibility.

• Defines "person with a disability" as someone with a permanent physical or mental impairment from disease, injury, functional disorder, or congenital condition that prevents adequate self-care.

• Allows qualifying seniors (age 65+) with household income below specified limits to freeze their property's assessed value at a base year level, with the exemption amount varying by county size and income level.

• Takes effect immediately upon enactment.