Bill > HJR6

This joint resolution proposes a constitutional amendment to modify property tax limitations for disabled and elderly homeowners in Texas. The amendment would allow certain political subdivisions (excluding school districts) to limit the total amount of ad valorem taxes (property taxes) imposed on residence homesteads owned by people who are 65 years or older or disabled, and their surviving spouses. Specifically, the resolution prevents these political subdivisions from increasing the total property tax amount on such homesteads while they remain the primary residence of the qualifying individual or their spouse. The amendment provides additional protections, such as maintaining the tax limitation if the homeowner dies and the surviving spouse is at least 55 years old, and allows for potential transfer of the tax limitation if the homeowner establishes a new residence. The proposed amendment would take effect on January 1, 2026, and is set to be voted on in a special election on November 4, 2025, with the temporary provision expiring on January 1, 2027.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HJR6