Bill > HJR42

This joint resolution proposes a constitutional amendment to modify property tax limitations for disabled or elderly homeowners and their surviving spouses in Texas. The amendment would establish that the total amount of ad valorem taxes (property taxes) imposed by political subdivisions other than school districts cannot be increased while a property remains the residence homestead of a person who is disabled or 65 years or older. If the homeowner dies, this tax limitation can continue for their surviving spouse who is disabled or at least 55 years old. The proposed changes allow for tax increases only if the homestead's value increases due to improvements (excluding repairs or mandated upgrades). The amendment would take effect on January 1, 2026, and is set to be voted on during the November 4, 2025 election. This modification aims to provide additional tax relief and financial stability for elderly and disabled homeowners by protecting them from escalating property tax burdens.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR42