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Committee advances bill extending homestead exemption to surviving spouses of 100% disabled homeowners
Summary
The committee gave a favorable report to House Bill 226 as amended, which clarifies that a surviving unmarried spouse may continue a homestead exemption when listed on the deed, and preserves existing income and acreage caps.
House Bill 226, which would extend a homestead tax exemption tied to 100% disabled homeowners to certain surviving spouses, was given a favorable report as amended by the Ways and Means Education Committee.
The bill, presented by Representative Crawford, would allow the exemption to apply to the homestead claim made by the disabled homeowner at the time of death and to a surviving unmarried widow or widower if that person’s name is on the deed. Representative Wood offered an amendment to insert that language consistently throughout the bill; Representative Chestnut seconded the amendment. Representative Drummond then moved the committee to report the bill favorably as amended; Representative Lovern seconded the motion and the committee approved it.
The measure retains current limits noted in the existing law, including a cap that the exemption “shall not exceed $5,000” and an income threshold referenced in the bill text (the draft references an annual adjusted gross income amount of less than $12,000 for one provision tied to age). Committee members discussed whether local governments may opt in; sponsors clarified the statute applies at the state level with an opt-in for local jurisdictions. Representative Faulkner asked whether the law applies to city and county levies; staff and sponsors confirmed it is state law with local opt-in language.
Representative Collins raised concerns about whether retirees with high incomes could receive the exemption after a spouse’s death and asked whether the bill should be limited to retirees. Sponsor remarks explained the intent is to protect surviving spouses who continue to work and to avoid excluding spouses who must remain employed to support the family. The sponsor said the amendment and bill preserve the exemption structure while clarifying deed and claimant language.
The committee discussion also referenced existing acreage limits linked to the exemption; sponsors said the bill’s insertion of the $5,000 cap merely restates a dollar limit that is already present in current law. After the amendment and subsequent motion, the committee voted to report House Bill 226 favorably.
Votes at the committee were voice votes; no roll-call tally was recorded in the transcript.
The committee moved on to its next item after reporting the bill favorably.
