Revenue and taxation; foreclosure lien; unpaid taxes; population cap; effective date.

Summary

The bill lets county commissioners or single‑family homeowners order a district attorney to foreclose tax liens after three years of non‑payment, using the same process as a mortgage foreclosure. In counties with more than 100,000 residents, it blocks tax sales for qualifying senior or totally disabled owners whose income is below the federal poverty line and whose home is valued at $180,000 or less. Owners must apply each year for the exemption, and taxes keep accruing while the exemption is in place.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share