Bill > SJR26

This joint resolution proposes a constitutional amendment that would allow political subdivisions (except school districts) to establish limitations on ad valorem taxes (property taxes) for residence homesteads owned by disabled or elderly individuals and their surviving spouses. The amendment would enable these political subdivisions to either voluntarily implement or, upon receiving a petition signed by 5% of registered voters, hold an election to determine whether to establish a tax limitation. If implemented, the total amount of property taxes on such homesteads would be frozen while the property remains the residence of the disabled or elderly homeowner or their surviving spouse. The tax limitation would transfer if the homeowner moves to a different residence within the same political subdivision, and taxes could only be increased if the home's value increases due to improvements. The proposed amendment would take effect on January 1, 2026, and will be submitted to voters in a November 4, 2025 election, with the temporary provision expiring on January 1, 2027.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR26