S.B. No. 305 Summary

• Prohibits county treasurers from selling tax certificates for parcels owned by persons 65 years of age or older when the parcel includes the owner's primary residence.

• Amends tax notice forms to inform owners that tax certificates will not be offered for sale if the owner is 65 or older and the parcel is the owner's primary residence.

• Prevents selection of such parcels for tax certificate sales under the county treasurer's authority to compile lists of delinquent properties.

• Makes any tax certificate sold in violation of this prohibition void, entitling the certificate holder to a refund of the purchase price plus interest.

• Applies the age and residence protections to both standard delinquent land tax sales and vacant land delinquent tax sales procedures.