Enrolled Bill Summary

House Joint Resolution 16 proposes a state constitutional amendment to authorize a county, city or town, or junior college district to establish an ad valorem tax freeze on residence homesteads of persons who are disabled or 65 years of age or older. A freeze on a homestead continues after the person's death if the surviving spouse is 55 years of age or older. The ad valorem tax freeze may be established by official action of the governing body or determined by majority vote at an election called in response to a petition signed by five percent of the registered voters of the county, city or town, or junior college district.