real estate tax request

Among the reports requested by the Education subcommittee is the following:
9m.

FROM THE COMMITTEE ON EDUCATION - Request City Manager request the City Solicitor report to the City Council whether there are or are not any guidelines the City might employ to limit who would be impacted by the real estate tax increase and whether or not the City might put in place an income level cutoff or other caveat if the City were to raise taxes; what, if any, legal tools that the City might employ to exempt those people who are impoverished and are unable to pay additional real estate taxes, but enable others who are able to do so.

This is asking for a legal opinion on the so-called "circuit breaker" on tax increases.