Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

HB 455 would limit the total property taxes that certain local governments (like cities or counties) can charge on the primary homes of disabled individuals, elderly residents (65+), and their surviving spouses. The bill sets a specific cap on the combined tax amount these homeowners pay each year, protecting them from excessive tax increases on their primary residences. This directly affects eligible homeowners by reducing their property tax burden, though it does not change tax rates for other property types or residents. The bill is currently in committee review and has not yet been voted on.