The measure exempts all residents, beginning January 1 of the year after their 55th birthday, from “all forms of State of California income and property taxes.” While the terms of the measure are not clear, we assume this exemption would apply to all personal income, property, parcel, and Mello-Roos taxes paid by residents over age 55. The measure also exempts heirs from any form of estate tax if the decedent was over age 55 at the time of his or her death.