with Disabilities are Frozen at Their Current Level.
COL 2026-05-05
A senior citizen, a citizen with disabilities, or a head of household with dependent(s) with disabilities whose residential property qualifies for a lower real estate tax under the provisions of § 24110 and § 24112 of this Act is entitled to have the valuation of his or her residential property fixed at the amount assessed in its first year of eligibility and remain at such valuation until such citizen dies or no longer owns and resides in such property. SOURCE: Added as § 24112 by P.L. 23-107:4 (July 8, 1996), renumbered by the Compiler to § 24113.