Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

Dawson County limits new senior tax breaks

The law requires voter approval before Dawson County closes new applications for four older homestead tax exemptions. With approval, the cutoff is January 1, 2026. The covered exemptions reduce a home's assessed value for tax purposes; their dollar amounts are not direct tax savings. One covers county and school taxes for residents with household income of $25,000 or less. It exempts $10,000 for ages 62–74 and the full value for ages 75 and older. Two separate exemptions each cover $60,000: one for county taxes and one for school taxes. These cover disabled residents or residents 65 or older with income of $50,000 or less. Another school-tax exemption covers $120,000 for residents 70 or older. Seniors granted a covered exemption before January 1, 2026, can keep it or apply for another available exemption. Senior exemptions under the April 22, 2024, laws remain available. The law requires a special election by November 4, 2025, with more than half of votes cast favoring approval. Without approval, or without the election, the cutoff does not take effect. The act then automatically repeals on the 365th day after the election date. Dawson County pays election costs, and the election superintendent must publish notice and certify results to the Secretary of State. A court order can compel compliance with the election requirements.