TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes an additional ad valorem tax exemption for certain property owners aged sixty-five and older (EN SEE FISC NOTE LF RV See Note)

Added a Legislative Services digest explaining the bill's purpose, which is explicitly noted as not being part of the law.

Removed the signatures of the Speaker of the House and President of the Senate, indicating the bill is no longer in its final enrolled state.

Changed the page count header from 'Page 3 of 3' to 'Page 3 of 5' to accommodate the new digest section.

The document structure changed from an 'Engrossed' draft to an 'Enrolled' final version, removing draft headers and reordering text to match the official ballot proposition format.

The text was reorganized to explicitly define five age brackets (65-69, 69-73, 73-77, 77-81, and 81+) with specific exemption amounts for each, replacing a less clear previous layout.

Clarified that the exemption applies to property owners who are at least 65 and qualify for the special assessment level, and confirmed that surviving spouses meeting age criteria are eligible.

Specified the exact dollar amounts of the additional exemption based on age, ranging from $6,000 for those aged 65-69 up to $30,000 for those aged 81 and older.

Confirmed the amendment will become effective on January 1, 2028, and will apply to tax years beginning on or after that date.