Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

This bill changes how homeowners can partially reclaim property with delinquent taxes. It allows owners of homestead properties (primary residences) to partially redeem their property by paying only the current year's taxes and interest, without needing to pay special assessments for previous years. Previously, partial redemption required payment of all delinquent special assessments, not just the year being redeemed. The change applies statewide except in Johnson County, which has separate rules. This simplifies the process for homeowners seeking to avoid full tax foreclosure.