Now who suggested that might be a good idea broadly? I guess the only difference is I did not think of the idea of raising the exemption amount as "in lieu of" mandated anti-windfall millage changes. I guess the math works out the same. My point then and now is that you have to raise the homestead exemption proporitonal to the reassessment value change or else the impact is regressive by default. In other words.. the fixed amount exemption will be a lower proportion of total real estate value after the reassessment. Just to keep the tax incidence status quo you need to adjust the exemption amount.