Study resolution study the feasibility of providing property tax relief to primary residence when investments increase a county property tax base

Summary

House Concurrent Resolution 21 asks the Joint Committee on Government and Finance to examine whether a portion of new property‑tax revenue from major investments should be used to lower taxes on owner‑occupied primary residences, especially for retirees. The study would look at thresholds, relief models, funding formulas, constitutional issues, and safeguards for essential services. Findings are to be reported by the start of the 2027 legislative session.

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