Creates provisions to allow local taxing entities to establish property tax work-off programs for certain senior citizens to reduce property tax bills

This bill authorizes local taxing entities, such as counties and school districts, to create programs that let eligible senior citizens reduce their property tax bills by performing volunteer work. To qualify, individuals must be at least 65 years old, live in the area for at least a year, own their home, and rely primarily on fixed income sources like Social Security or pensions. Under the program, participants would earn credits toward their tax debt at the state minimum wage rate, with a limit of $1,000 or the total tax owed per year, whichever is less. Local governments would set specific rules for how many people can join and how work hours are tracked, while participants would be treated as employees for certain legal purposes but not for income tax reporting.