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Proposing a constitutional amendment to allow the surviving spouse
of a person who is disabled to receive a limitation on the school
district ad valorem taxes on the spouse’s residence homestead if
the spouse is 55 years of age or older at the time of the person’s
Passage of the resolution and voter approval of the amendment would allow the surviving
spouse of a disabled person with a tax ceiling who dies to retain the tax ceiling. As a result,
taxable property values could be reduced and the related costs to the Foundation School
Fund could be increased through the operation of the school finance formulas.
SJR 67 proposes a constitutional amendment to allow the surviving spouse of a person who is disabled to receive the limitation on school district property taxes that their late spouse was qualified for, such as a freeze on total amount of property taxes owed. This would only apply in the event that the surviving spouse was 55 years of age or older at the time of death.
While we oppose any carve out or special privilege for any individual, this bill would simply allow a person to continue to receive a tax benefit they already receive following the death of their spouse who qualified for the benefit. We remain neutral on this legislation.