Creates a full property tax exemption for homeowners age 75+ on their main home, with no income limit. Starts with 2026 taxes. Seniors can move and keep the break on a new home. If they enter long-term care, the break can continue if a spouse, partner, or dependent lives there, or if rent pays care costs. Only one home can qualify. Lowers housing costs and helps seniors stay housed, but may reduce local revenue and shift costs to other taxpayers.