Proposing a constitutional amendment to limit ad valorem taxes on residence homesteads of disabled or elderly persons and their surviving spouses.

This bill proposes a constitutional amendment to establish a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses. The amendment would take effect on January 1, 2026, and a temporary provision would expire on January 1, 2027. The amendment would be submitted to voters in an election on November 4, 2025.

Proposing a constitutional amendment to limit ad valorem taxes on residence homesteads of disabled or elderly persons and their surviving spouses.

This bill proposes a constitutional amendment to establish a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses. The amendment would take effect on January 1, 2026, and a temporary provision would expire on January 1, 2027. The amendment would be submitted to voters in an election on November 4, 2025.