Bill > HJR59

This joint resolution proposes a constitutional amendment that would allow political subdivisions (such as counties, cities, or special districts) other than school districts to establish a limitation on property taxes (ad valorem taxes) for homesteads owned by disabled individuals or those 65 years and older, and their surviving spouses. The proposed amendment would give these political subdivisions the ability to either unilaterally implement a tax limitation or, upon receiving a petition signed by 5% of registered voters, hold an election to determine if such a limitation should be established. If implemented, the tax limitation would prevent increases in property taxes for eligible homeowners while they or their surviving spouse continue to occupy the homestead. The amendment also includes provisions for transferring the tax limitation if the homeowner moves to a different residence within the same political subdivision and specifies that taxes can be increased due to home improvements. The proposed amendment is set to take effect on January 1, 2026, and will be submitted to voters for approval at an election on November 4, 2025.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR59