Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

HJR 105 proposes a constitutional amendment to limit property tax increases on primary residences for disabled or elderly homeowners (65+). It would prevent counties from raising ad valorem taxes on qualifying homesteads as long as the owner remains a resident, including for surviving spouses aged 55+ after the owner's death. Counties could choose to implement this cap through voter approval (if 5% of registered voters petition) or adopt it by local ordinance. The amendment would permanently restrict tax hikes unless the home's value increases due to major improvements beyond repairs or government-mandated upgrades.