Legislative record

Assessment of homesteads.

Provides that, beginning with the January 1, 2027, assessment date, the assessed value of real property that qualifies as a homestead shall only be adjusted upon the sale, devise, descent, or conveyance of the real property. Provides that the assessed value of such real property may not be adjusted before the sale, devise, descent, or conveyance of the real property unless requested by the owner of the real property.