Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

HJR 82 proposes a constitutional amendment to create a property tax exemption for parents or guardians of disabled individuals who live with them. It would exempt $3,000 of a home's market value from local property taxes (ad valorem taxes) for qualifying households, where the disabled person receives federal disability benefits. This exemption would apply to counties, cities, school districts, or other local political subdivisions that choose to adopt it. The amendment would require local governing bodies to either implement this exemption or hold a voter referendum if 20% of eligible voters petition for it. This change specifically affects disabled individuals and their caregivers living together, not the disabled person directly.