Bill > HJR30

This joint resolution proposes a constitutional amendment that would allow political subdivisions (such as special districts) to limit property taxes (ad valorem taxes) for low-income disabled or elderly homeowners and their surviving spouses. Specifically, the governing body of a political subdivision can decide to freeze property taxes for homeowners who are disabled or 65 and older and receive a residence homestead exemption, ensuring the total tax amount won't increase while they or their spouse continue to live in the home. Alternatively, if 5% of registered voters petition, the political subdivision must hold an election to decide on implementing this tax limitation. The resolution also allows for tax limitations to be transferred if the homeowner moves to a different residence within the same political subdivision. If the homeowner dies, the tax limitation can continue for a surviving spouse who is at least 55 years old and of limited financial means. The amendment would take effect on January 1, 2027, and will be submitted to voters in a May 2, 2026 election. The legislature retains the ability to define what constitutes "limited financial means" and create rules for implementing the tax limitation.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HJR30