Alongside the launch of Windows 10 in 2015, Microsoft also ran a promotion offering free upgrades to the new OS for a year. That program officially ended in July of 2016, but free upgrades have remained available through an exception for Windows 10 users who take advantage of "assistive technologies." Microsoft is now gearing up to end this exception by the end of the year.
In a quiet update to the upgrade page for assistive technology users, Microsoft clarified that the offer will now expire on December 31, 2017 (via ZDNet).
If you use assistive technologies, you can upgrade to Windows 10 at no cost as Microsoft continues our efforts to improve the Windows 10 experience for people who use these technologies. Please take advantage of this offer before it expires on December 31, 2017.
The upgrade offer doesn't require a verification that you use assistive technologies of any sort, so it also serves as a sort of loophole for anyone to still secure a free upgrade. That said, Microsoft probably isn't turning its nose up at securing more market share for Windows 10. After the end of the year, you'll have to shell out $119.99 to get your hands on a copy of Windows 10 Home, with other editions running even higher.
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