Bill > HJR179

This joint resolution proposes a constitutional amendment to provide property tax exemptions for elderly homeowners and their surviving spouses. Specifically, individuals who are 70 years of age or older would be entitled to an exemption from ad valorem (property) taxation for the total market value of their residence homestead. Additionally, a surviving spouse who was at least 55 years old when their spouse died can continue to receive the same total property tax exemption, provided the property remains their primary residence and the deceased spouse had been receiving the exemption in the year of their death. The amendment includes a provision allowing political subdivisions to continue levying taxes on exempted properties to fulfill existing debt obligations, and it grants the legislature the authority to establish administrative procedures for implementing the exemption. The proposed amendment is set to take effect on January 1, 2026, and will be submitted to voters in a special election on November 4, 2025, with the ballot offering a clear choice to support or oppose the property tax exemption for elderly homeowners.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR179