Bill > HB1648

This bill introduces a new limitation on county property taxes for homeowners who are disabled or 65 years and older, effectively creating a "tax freeze" mechanism for these homeowners. The legislation amends existing tax code to establish that a county cannot increase the total annual ad valorem taxes on a residence homestead of a disabled or elderly individual above the amount of taxes imposed in the first year the homeowner qualified for a senior or disabled persons exemption. If an individual makes improvements to their home (other than repairs or government-mandated changes), the county may increase taxes that year based on the value of those improvements. The bill also provides provisions for surviving spouses to continue receiving the tax limitation if they meet certain age or disability requirements. Additionally, the bill includes specific transition rules for homeowners who qualified for exemptions before January 1, 2026, and addresses scenarios like moving to a different homestead or making significant home improvements. The legislation is contingent on voter approval of a related constitutional amendment and will take effect on January 1, 2026, if that amendment passes.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1648