Bill > HJR31

This joint resolution proposes a constitutional amendment to provide property tax exemptions for elderly homeowners and their surviving spouses. Specifically, individuals 72 years of age or older who have received a homestead exemption for at least the previous 10 years would be exempt from paying ad valorem (property) taxes on the total market value of their primary residence. Additionally, surviving spouses who are at least 55 years old can continue to receive this exemption on the same property if their deceased spouse was receiving the exemption at the time of death. The amendment includes provisions to protect political subdivisions with existing debt from revenue loss and requires the legislature to develop formulas to protect school district revenues. The proposed amendment would take effect on January 1, 2027, and will be submitted to Texas voters for approval at an election on May 2, 2026, with the ballot language clearly explaining the proposed property tax exemption for elderly homeowners.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HJR31