Bill > HJR111

This joint resolution proposes a constitutional amendment that modifies the property tax limitations for disabled and elderly homeowners in Texas. Specifically, the amendment would prevent political subdivisions (excluding school districts) from increasing the total amount of ad valorem taxes (property taxes) on a residence homestead owned by a person who is disabled or 65 years or older, or their surviving spouse. The tax limitation would remain in effect as long as the homestead continues to be the primary residence of the qualifying individual or their spouse. The resolution allows for tax increases only if the homestead's value increases due to improvements beyond repairs or mandatory governmental requirements. The proposed amendment is set to take effect on January 1, 2026, and will be submitted to Texas voters for approval in a special election on November 4, 2025. If passed, this amendment aims to provide additional financial protection for disabled and elderly homeowners by capping their property tax increases.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR111