Bill > HJR105

This joint resolution proposes a constitutional amendment to establish a tax limitation for disabled or elderly homeowners and their surviving spouses at the county level. The amendment would prevent counties from increasing the total amount of ad valorem taxes (property taxes) on a qualifying homestead while it remains the residence of the disabled or elderly homeowner or their surviving spouse. If the homeowner dies and their spouse is disabled or at least 55 years old, the tax limitation would continue. The tax limitation can be transferred if the homeowner moves to a different residence within the same jurisdiction, and taxes can be increased only if the homestead's value increases due to improvements not related to repairs or governmental compliance. The amendment would take effect on January 1, 2026, and will be submitted to voters for approval in a November 4, 2025 election. The ballot will ask voters whether they support establishing this tax limitation for disabled or elderly homeowners and their surviving spouses.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR105