SB 1326

Under present law, one class of persons who are eligible for property tax relief is certain low-income taxpayers 65 years of age or older for real property used as their residence. Present law requires that a person seeking property tax relief submit an application to the collecting official using a form approved by the state board of equalization. This bill provides that a taxpayer who is 85 years of age or older and who has received property tax relief based on the person's income and age for at least five consecutive years is not required to submit a complete application or report income for con tinued participation; provided, that the taxpayer's annual income does not exceed the annually adjusted income threshold and the taxpayer meets all other non-income-related criteria for eligibility. This bill requires the state board of equalization, div is ion of property assessments, in consultation with the comptroller of the treasury and county property assessors, to develop a simplified reapplication process for taxpayers described in this bill that may be completed online or via mail that allows the ta xpayer to indicate whether the taxpayer meets the income and non-income-related requirements by checking a box or boxes. ON FEBRUARY 26, 2026, THE SENATE ADOPTED AMENDMENT #2 AND PASSED SENATE BILL 1326, AS AMENDED. AMENDMENT #2 makes the following changes:  Lowers the age after which a taxpayer does not have to submit an application or report income for continued participation in the property tax relief program from 85 to 80.  Authorizes a co-owner who has held title to the parcel in conjunction with the taxpayer for the last five years and is at least 80 to continue to participate in the program without an application or income reporting.  Requires only the division of property assessments, rather than the division and the state board of equalization, to develop a simplified reapplication process for the above-described taxpayers. ON APRIL 21, 2026, THE HOUSE SUBSTITUTED SENATE BILL 1326 FOR HOUSE BILL 1380, ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1326, AS AMENDED. AMENDMENT #1 rewrites the bill to, instead, provide that a collecting official or the division of property assessments is not required to request documentation verifying the income of an elderly person seeking tax relief if (i) the applicant is at least 80 years old; (ii) the applicant has applied for and received property tax relief for the immediately preceding five consecutive years for the same place of residence or the applicant has been a co-owner for the same parcel or the immediately preceding fi ve consecutive years in which another co-owner received tax relief; (iii) the annual income attributable to the applicant does not exceed the annually adjusted income threshold; and (iv) the applicant meets all other non-income-related criteria for eligibil ity. Present law authorizes property tax relief for certain low-income taxpayers older 65 years old or older, subject to income and other limits. This amendment requires an applicant for tax relief to continue to annually complete and submit the tax relief application. However, the division of property assessments must develop a simplified reapplication process for the applicants described above. Such application must allow the applicant to indicate whether the applicant meets the income and non-income-related requirements by checking a box or boxes. ON APRIL 22, 2026, THE SENATE CONCURRED IN HOUSE AMENDMENT #1.