Providing for the use of household income rather than market value as the basis for computing the property tax on homestead property; requiring county assessors to annually provide to the commissioner of revenue a list of homestead properties including the name, social security number and household income of the owner, providing for determination of the proper household income amount in false statement cases; providing for determination of the tax capacity of homestead property and for certification of household income, adjusted net tax capacity to be presumed equal to the net tax capacity; modifying the computation of tax rates; providing for inflation adjustments of homestead net tax capacity; modifying the tax statement mailing date; eliminating homesteads from the property tax refund program, excepting farm homesteads; appropriating money to the commissioner of children, families and learning to reduce the general education property tax levy; repealing the education homestead credit(ra)