Why do some people say that the degree of the Tropic of cancer is 23.5 degrees, while others say it is 23.26 degrees?

Why do some people say that the degree of the Tropic of cancer is 23.5 degrees, while others say it is 23.26 degrees?

It should be 23.5 degrees and 23 degrees and 26 minutes, because minutes and seconds are in 60 system, and converted to decimal system, they are in 100 system. These two data are the same