Permits a real property tax freeze to be granted to persons sixty-five years of age or older

This bill allows homeowners aged 65 or older (or qualifying spouses/siblings where one is 65+) to freeze their real property taxes on primary residences, including single-family homes, farms, or condo/co-op units. The tax amount is frozen at the level when the annual application is submitted, with the freeze continuing each year if reapplication occurs. Surviving spouses remain eligible after a spouse's death (if at least 62), and medical absences waive occupancy requirements. Applications must be submitted yearly by the owner, with municipalities required to notify residents 60 days before renewal deadlines.