Lawrence County; senior property tax exemption authorized; constitutional amendment
Third Reading in Second House
Summary
The measure adds a constitutional amendment allowing people 65 or older who own and live in a single‑family home in Lawrence County to freeze the property's assessed value for tax purposes. To qualify, the homeowner must have used the house as their principal residence for at least five years before the first claim. The exemption can be claimed starting October 1, 2027 and remains in effect as long as the home stays the primary residence.
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