HB5524 Summary

• Amends the Property Tax Code Section 15-172 concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption by making a technical grammatical correction to the citation language.

• Changes the phrase "the the" to "the" in subsection (a) to correct redundant article usage in the exemption's formal name and citation.

• Makes no substantive changes to the exemption's eligibility requirements, income limits, application procedures, or calculation methods for property tax relief.

• Applies to the existing homestead exemption program that has been in effect since 1994 for seniors age 65 and older with household income not exceeding specified limits.