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Bill > HB41


TX HB41

TX HB41
Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.


summary

Introduced
08/15/2025
In Committee
08/20/2025
Crossed Over
Passed
Dead
09/03/2025

Introduced Session

89th Legislature 2nd Special Session

Bill Summary

AN ACT relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

AI Summary

This bill modifies the Texas Tax Code to establish a comprehensive limitation on ad valorem (property) taxes for disabled and elderly homeowners across different types of taxing units (excluding school districts). The bill expands existing tax protections by creating a broader framework for how taxes can be calculated and increased for qualifying homeowners. Specifically, the bill prevents taxing units from increasing the total annual property taxes on a homestead beyond the amount first imposed when the homeowner initially qualified for a disability or elderly exemption. The bill introduces new provisions for homesteads qualified before 2026, creating a baseline tax limitation for those properties and establishing a standardized method for calculating future tax increases. Additionally, the bill allows surviving spouses who are disabled or over 55 to continue receiving the tax limitation if certain conditions are met, such as continuing to use the home as their primary residence. The legislation is contingent upon voter approval of a related constitutional amendment and will take effect on January 1, 2026, applying only to ad valorem taxes imposed in tax years beginning on or after that date. The goal is to provide more consistent and predictable property tax relief for disabled and elderly homeowners across different types of taxing jurisdictions in Texas.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 08/20/2025)

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