House Sponsors: GARRETT-MATHIAS-FRANKS-SHARP. Senate Sponsors: GEO-KARIS Short description: SENIORS ASSESS FREEZE-BASE YR Synopsis of Bill as introduced: Amends the Senior Citizens Assessment Freeze Homestead Exemption in the Property Tax Code. Provides that if in any subsequent taxable year for which an applicant applies and qualifies for the exemption the equalized assessed value decreases, then that year shall become the "base year" for the purposes of the Act. Provides that for taxable year 1999, the Chief County Assessment Officer shall select the lowest base year from the preceeding years for which the applicant received the exemption. Effective Immediately. Last action on Bill: SESSION SINE DIE Last action date: 01-01-09 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status