Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

Dawson seniors: broader tax break, no combining

The law broadens Dawson County’s senior homestead tax exemption, subject to county voter approval. The revised definition covers county residents who have owned one or more homesteads there. It also covers residents whose primary home has been in the county for at least 30 years, including nonowners. This exemption replaces other homestead exemptions for county-purpose property taxes; you cannot combine them. It does not affect state, school, or municipal property taxes. The supplied provisions do not state the exemption amount. The law requires a countywide vote by November 4, 2025, with newspaper notices for two consecutive weeks before the election. Approval by more than half of votes cast makes these exemption changes effective January 1, 2026. Without approval, or without the required election, the changes never take effect and are repealed 365 days after the election date. Dawson County pays election costs, and a county voter can ask a court to compel election officials to perform their duties. Separately, the law changes a date in the earlier act from January 1, 2026, to January 1, 2025. Except for the referendum-dependent changes, the law takes effect upon becoming law.