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

This bill proposes a constitutional amendment that limits property tax increases on primary residences (homesteads) for disabled individuals or those aged 65+ and their surviving spouses. It prohibits local governments (counties, cities, school districts) from raising taxes on these homesteads once the owner qualifies for the exemption, except for increases due to major improvements beyond basic repairs. Surviving spouses aged 55+ who qualify for the exemption retain this tax protection. As a constitutional amendment proposal, it requires voter approval after legislative passage.