Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HJR 179 proposes a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of persons 70 years or older and their surviving spouses. The exemption applies only if the deceased spouse was receiving the exemption at the time of death and the surviving spouse was at least 55 years old when the spouse died. The amendment will be on the November 4, 2025, ballot, and if approved, will take effect January 1, 2026.
Author (1)