Constitutional Amendment Voter Approval Of New Property Taxes

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Policy Status

  • Type: Model Policy
  • Status: Draft
  • Date Introduced: July 17, 2025

Task Forces

  • Tax and Fiscal Policy
  • Federalism, Homeland Security and International Relations

    • Tags

  • 2025 Annual Meeting

    • Summary

    All over the country, the surging and increasing property tax burden upon citizens must be addressed. Sadly, many property holders, particularly seniors on fixed incomes and who have lived in their homes for many years and experience substantial increases in their property’s value, are now finding that their property taxes now equal or exceed their mortgages. In many states and their localities, the property tax increases have far outstripped both population growth and inflation, thus placing a heavy burden on taxpayers.
    Draft

    Constitutional Amendment Voter Approval Of New Property Taxes

    WHEREAS, the primary drivers of property tax increases are both rising property value assessments and increased tax rates.

    WHEREAS, increased local government spending causes the local governments to administratively deploy property assessments to increase property tax revenues.

    WHEREAS, the current “no property tax” movement asserts that real property owners do not really own their property because it is subject to tax in perpetuity – even after it has been purchased and owned in fee simple.

    WHEREAS State constitutions are the most lasting vehicle by which to provide a perpetual check on what is essentially “runaway” local government taxation of property by enabling the voters to review and approve such increases in their taxes.

    BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF {insert state}:

    Section 1. The following amendment to the Constitution of the State of {insert state} is proposed and agreed to by this, the {insert name of state legislature}, and is referred to the next Legislature for reconsideration and agreement.

    Section 2. ARTICLE XX, SECTION XX OF THE CONSTITUTION OF THE STATE OF {INSERT STATE} IS AMENDED TO READ AS FOLLOWS:

    Sec. ____ Property Tax Limitation and Voter Approval

    a. Annual Adjustment of Taxable Value. Taxable value shall be changed annually on January 1st of each year; but shall not exceed the lower of the following: fair market value, the increase/decrease in the previous year’s taxable value by the lesser of two and a half percent (2.5%) or the annual percent change up or down in the Consumer Price Index.

    b. Sale Adjustment of Taxable Value. After any change of ownership, as provided by general law, the property shall have a taxable value equal to the purchase price.

    c. Improvement Adjustments to Taxable Value. The cost of structural additions, excluding repairs or replacement of structures, shall be added to the taxable value as provided for by general law.

    d. Millage Tax Percentage Cap. Each county’s property millage tax percentage is capped as of January of the year following the Amendment’s approval. The county millage tax cap percentage shall include: All ad valorem property taxes levied in the previous year plus all lean enforceable fees, fines, assessments, charges, and levies unless approved by a majority vote of affected-property-owners divided by the counties total of all tangible property’s taxable value.

    e. Tax Cap Increases Only By a Vote of the People. An increase in the county millage tax cap percentage or any sub-county property taxing district or special assessment district may be approved by a majority vote of the county, district or special assessment district property owners for up to 30 years provided the ballot states the estimated total property taxes over the assessable years.