Bill

SB 2808

Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.

2025 Regular Session Introduced by Hillman Frazier

Allows an unremarried surviving spouse of a totally disabled homeowner to inherit the same homestead tax exemption that the deceased had.

Died In Committee

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Bill Summary · SB 2808

SB 2808 — Summary

Title: Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.
Classification: Bill (finance)
Status: Died in Committee (Feb 26, 2025)
Companion bill: HB 1564

Purpose / Intent

The bill would allow an unremarried surviving spouse of a homeowner who was totally disabled to inherit the same homestead (property tax) exemption that the deceased, totally disabled homeowner had been entitled to. The intent is to preserve continuity of the tax benefit for surviving spouses who have not remarried.

Key provisions

Extends the deceased totally disabled homeowner’s homestead exemption to their surviving spouse, provided the spouse remains unremarried.
The surviving spouse would receive the “same exemption as the deceased” — i.e., the exemption amount/type that was applied to the disabled homeowner.
Eligibility would be contingent on the spouse’s status as unremarried and their relationship to the deceased homeowner; implementation details (e.g., documentation, effective date, administrative procedures) are not specified in the summary record.

Who would be affected

Primary beneficiaries: unremarried surviving spouses of homeowners who were classified as totally disabled and who received a homestead exemption.
Administrative bodies: county property tax assessors and tax offices responsible for applying homestead exemptions.
Fiscal impact: likely a modest reduction in property tax revenues for counties to the extent new exemptions are granted; the bill summary does not include a fiscal estimate.

Procedural history (selected)

Introduced: March 14, 2025 (bill filing and receipt by Secretary of the Senate noted same day).
Referred to Finance: Jan 20, 2025 (record shows referrals to relevant committees in 2024–2025).
Died In Committee: Feb 26, 2025.
Additional recorded actions (from prior committee activity): passed Second Reading as amended (SD 1) and was referred to WAM in February 2024 (indicating earlier session activity on a related or prior version).

Note: the legislative action record includes entries from both 2024 and 2025 (committee reports, readings, and referrals). The final status reported for this filing is that the bill died in committee on Feb 26, 2025.

Impact considerations

Provides continuity of a tax relief measure for surviving spouses who do not remarry.
Would require administrative procedures to verify eligibility (proof of deceased’s disability status, proof of marriage/remaining unremarried).
Fiscal impacts were not detailed in the available summary and would typically be assessed by the Department of Taxation or county finance offices.

Compiled from official sources — confirm details with the bill’s official record.