PROVIDED SUMMARY
Elimination of Non-school Property Tax for Homesteads; Proposes amendment to State Constitution to exempt homestead property from all ad valorem taxation other than school district levies, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.
Full bill text →
Plain English Summary
AI-GENERATED
Exempts homesteads from all non-school property taxes.
Homeowners pay only school district property taxes, eliminating all other local ad valorem levies.
Counties and municipalities must maintain law enforcement budgets at or above 2025-2026 or 2026-2027 levels.
The bill repeals the annual inflation adjustment for the $25,000 homestead exemption.
It removes the constitutional authority for local governments to grant additional senior exemptions.
KEY PROVISIONS
§ 1
Exemption from all non-school ad valorem taxes
majors. Article VII, Section 6(1)(b)
AIHomestead owners will no longer pay property taxes to counties, municipalities, or other local governments, keeping only school district levies.
§ 2
Mandatory floor on local law enforcement funding
majors. Article VIII, Section 7
AICounties and municipalities must budget at least as much for law enforcement as they did in 2025-2026 or 2026-2027, even if property tax revenue drops.
“total funding provided by each county and municipality for law enforcement services may not be less than”
bill text, line 168 →
§ 3
Removal of local discretion for senior exemptions
moderates. Article VII, Section 6(d)
AICounties and municipalities can no longer create additional property tax exemptions for seniors with low incomes or long-term residents.
“allow counties or municipalities, for the purpose of their respective tax levies”
bill text, line 80 →
§ 4
Removal of annual inflation adjustments
moderates. Article VII, Section 6(2)-(3)
AIThe automatic annual inflation adjustments to the $25,000 base exemption and any future non-school exemptions are eliminated.
TIMELINE
3/13/2026
Died in Ways & Means Committee
1/13/2026
1st Reading (Original Filed Version)
12/2/2025
Now in Ways & Means Committee
12/2/2025
Reported out of State Affairs Committee
12/2/2025
Favorable by State Affairs Committee
11/25/2025
Added to State Affairs Committee agenda
11/20/2025
Now in State Affairs Committee
11/20/2025
Reported out of Select Committee on Property Taxes
11/20/2025
Favorable by Select Committee on Property Taxes
11/13/2025
Added to Select Committee on Property Taxes agenda
10/16/2025
Now in Select Committee on Property Taxes
10/16/2025
Referred to Ways & Means Committee
10/16/2025
Referred to State Affairs Committee
10/16/2025
Referred to Select Committee on Property Taxes
9 EARLIER →
STAFF ANALYSES