Norris Homestead Exemption Becomes Law

Senior Citizen Property Tax Relief Passes Referendum

Chattanoogan.com
by Jesse Hughes, State Republican Press Secretary
November 8, 2006

Amendment 2, the ballot issue enabling property tax relief for senior citizens, has passed by the required margin to amend Tennessee’s constitution and become law.

Sen. Mark Norris (R-Collierville), who sponsored and passed the legislation through two consecutive legislative sessions, expressed gratitude to the voters and members of the General Assembly who supported the referendum.

“I worked on this for many years and appreciate the support of both voters and my fellow legislators on this issue,” Sen. Norris said. “It is important that we create opportunities for senior citizens to keep their homes later in life. Home is where the heart is, and we don’t want issues of affordability to force folks out.”

Amendment 2, also known as the “Senior Citizen Homestead Exemption,” will enable homeowners aged 65 or older to qualify for a freeze on their property taxes. Qualifying homeowners continue to pay their current level of property tax, but are exempted from future increases.

Sen. Norris said the next step in the process is the passage of “enabling legislation” during the 105th General Assembly that starts in January. After the details of the program are established by statute, local governments may choose whether to take part.

“I am filing a bill which sets up the necessary structure,” Sen. Norris said. “After amending the constitution, we must now work out the details to provide counties and municipalities the option of participating.”

Sen. Norris represents Shelby, Tipton, Lauderdale and Dyer Counties in the Tennessee Senate.