Final answer:
State authorities wishing to exempt a property from taxes not exempted by state constitution typically need legislation or a constitutional amendment from the state legislature to authorize the exemption.
Step-by-step explanation:
If a real-estate property is not exempted from property tax by the state constitution and state authorities wish to exempt it, the exemption would generally need to be authorized by the state legislature through legislation or a constitutional amendment. This scenario often involves a complex interplay between local governance, taxation authority, and state law. The government body with the power to tax also has the power to grant tax exemptions, which in this case, is likely to be the state legislature. However, such actions must comply with both the state constitution and any relevant federal laws.
Understanding the process of tax exemption requires knowledge of fiscal federalism, the basics of which stipulate how taxation powers are divided among various levels of government. While local governments often have the authority to impose property taxes, significant changes such as exemptions that are contrary to the state constitution typically require higher-level government intervention. Seeking an exemption for property tax when prohibited by constitution would likely need the approval of elected representatives through a legislative process or even the consent of the electorate if it requires a constitutional amendment.