Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

This proposed constitutional amendment would allow cities and other local governments (excluding counties, school districts, and municipalities) to limit property taxes on primary homes for disabled or elderly low-income residents. Homeowners qualifying under the amendment would have their taxes frozen at current levels, even if their home's value increases due to major improvements (not routine repairs). Surviving spouses meeting income and age criteria would automatically retain the tax cap after the homeowner's death. Local governments could implement this limit voluntarily or via a vote triggered by a petition from 5% of registered voters.