S.Con.Res.74

Proposes constitutional amendment to limit assessment of homestead real property, and allow exemption on up to $50,000 of home's value.

Introduced·1/28/26
Introduced Text

Proposed constitutional amendment to limit annual increases in homestead property assessments and provide tax exemptions.

This bill proposes a constitutional amendment to limit annual increases in the assessed value of homestead real property, which is the principal residence of the owners. The amendment would require the Legislature to set a cap on annual assessment increases at the lower of either 3% or the Consumer Price Index rate. Homestead properties would be assessed at true value as of January 1 following the approval of this amendment and reassessed annually on January 1.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Community and Urban Affairs Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 28

Senate

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee