Bill > HB670

This bill modifies the Texas Tax Code to expand the authority of taxing units (except school districts) to establish tax limitations for disabled or elderly homeowners and their surviving spouses. The bill updates existing language to broaden the scope of tax limitations from just counties, municipalities, and junior college districts to all taxing units other than school districts. Key changes include allowing more flexibility for taxing units to set limitations on property taxes for seniors 65 and older or disabled individuals, with provisions for how these limitations apply when homeowners move, die, or make improvements to their homes. The bill specifies that these tax limitations can be transferred to a surviving spouse under certain conditions, such as the spouse being disabled or at least 55 years old. Importantly, the bill is contingent on a constitutional amendment being approved by voters in 2025, and if not approved, the bill will have no effect. The modifications aim to provide more consistent and fair property tax relief for elderly and disabled homeowners across different types of taxing units in Texas, taking effect January 1, 2026, if the accompanying constitutional amendment passes.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB670