House Sponsors: SMITH,MICHAEL-JONES,SHIRLEY AND FRANKS. Short description: PROP TX-SR CITZN ASSESS FREEZE Synopsis of Bill as introduced: Amends the Senior Citizens Assessment Freeze Homestead Exemption in the Property Tax Code. In a provision authorizing the surviving spouse of an individual who dies but would otherwise have qualified for the exemption to be granted the exemption for the taxable year preceding and the taxable year of the death of the individual if the surviving spouse meets all other requirements for the exemption except for age, provides that, if the surviving spouse is 60 years of age or older, the surviving spouse is eligible for the exemption for each taxable year thereafter if otherwise eligible except for age. Provides that no reimbursement by the State is required for the implementation of any mandate created by the Senior Citizens Assessment Freeze Homestead Exemption. Amends the State Mandates Act to provide that no reimbursement by the State is required for the implementation of any mandate created by the Senior Citizens Assessment Freeze Homestead Exemption in the Property Tax Code. Effective immediately. Last action on Bill: SESSION SINE DIE Last action date: JAN-07-2003 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status