SJR 39 - This constitutional amendment, if approved by the voters, authorizes an exemption from increases in the assessed valuation of residential real property used as a primary residence by a qualified taxpayer. A qualified taxpayer shall be an individual who is eligible for Social Security retirement benefits, is liable for the payment of real property taxes on the property, and is an owner of record of the property or has a legal or equitable interest in the property. The assessed valuation of residential real property used by a qualified taxpayer as a primary residence shall be the assessed value of such property in the tax year prior to the year in which the taxpayer becomes a qualified taxpayer. If a qualified taxpayer changes primary residences, the assessed value of the property used as the new primary residence shall be the assessed value of such property in the tax year prior to the year in which the taxpayer uses it as a primary residence as a qualified taxpayer. This constitutional amendment is similar to SJR 21 (2023), HJR 98 (2022), SCS/SJR 23 (2021), HJR 66 (2022), HJR 90 (2022), HJR 126 (2022), HJR 7 (2021), HJR 33 (2021), and HJR 39 (2021). This constitutional amendment is similar to SJR 21 (2023), HJR 17 (2023), HJR 27 (2023), HCS/HJRs 33 & 45 (2023), HJR 36 (2023), HJR 44 (2023), HJR 51 (2023), SS/SJR 41 (2022), HJR 66 (2022), HJR 90 (2022), HJR 98 (2022), HJR 126 (2022), SCS/SJR 23 (2021), HJR 7 (2021), HJR 33 (2021), and HJR 39 (2021). JOSHUA NORBERG