The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Carla S. Roberts.
DIGEST
Crowe SCR No. 121
Requests the Senate Committee on Revenue and Fiscal Affairs and the House Committee on
Ways and Means to meet jointly and study the issues related to authorizing homeowners, age 65
years and older with financial hardship, to postpone payment of ad valorem taxes on their
homestead until death and to submit its findings and recommendations to the legislature on or
before February 1, 2014.