Senate Committee Substitute

SCS/SJR 23 - This constitutional amendment, if approved by the voters, allows a taxing jurisdiction to exempt taxpayers sixty-five or older meeting certain criteria, as described in the act, from increases in the assessed valuation of such taxpayer's residential real property. Such exemption shall either be approved by the governing body of the taxing jurisdiction or approved by the voters upon the submission of a petition of at least five percent of registered voters in the taxing jurisdiction.

This constitutional amendment is similar to HJR 7 (2021), HJR 33 (2021), and HJR 39 (2021).


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