SJR 21 - This constitutional amendment, if approved by the voters, allows a county or a city not within a county to exempt taxpayers sixty-five years of age or older meeting certain criteria, as described in the amendment, from increases in the assessed valuation of such taxpayer's residential real property. Such exemption shall be approved by the governing body of the county or city not within a county through an ordinance. In addition to criteria required in the amendment to receive an exemption, a county or city not within a county may also require a taxpayer to meet certain income requirements. This amendment is identical to HJR 27 (2023), HJR 51 (2023), and SS/SJR 41 (2022), is substantially similar to HJR 98 (2022) and SCS/SJR 23 (2021), and is similar to HJR 17 (2023), HCS/HJRs 33 & 45 (2023), HJR 36 (2023), HJR 44 (2023), HJR 66 (2022), HJR 90 (2022), HJR 126 (2022), HJR 7 (2021), HJR 33 (2021), and HJR 39 (2021). JOSH NORBERG