Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the assessed value of a residence homestead based on the average assessed value of all qualified residence homesteads that are located in the same county as the homestead.
Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.
Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage as a new improvement for ad valorem tax purposes.
Relating to the interest rate on a refund of ad valorem taxes made following the final determination of an appeal that decreases a property owner's tax liability.