Bill Text: TX HJR42 | 2025-2026 | 89th Legislature | Introduced

---

Bill Title: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR42 Detail]

Download: Texas-2025-HJR42-Introduced.html

---

89R1119 CJC-D
By: Schofield H.J.R. No. 42

A JOINT RESOLUTION
proposing a constitutional amendment establishing a limitation on
the total amount of ad valorem taxes that certain political
subdivisions may impose on the residence homesteads of persons who
are disabled or elderly and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(h), Article VIII, Texas
Constitution, is amended to read as follows:
(h) Except as otherwise provided by this subsection, [The
governing body of a county, a city or town, or a junior college
district by official action may provide that] if a person who is
disabled or is 65 [sixty-five (65)] years of age or older receives a
residence homestead exemption prescribed or authorized by this
section, the total amount of ad valorem taxes imposed on that
homestead by a political subdivision of this state other than a
school [the county, the city or town, or the junior college]
district may not be increased while it remains the residence
homestead of that person or that person's spouse who is disabled or
is 65 [sixty-five (65)] years of age or older and receives a
residence homestead exemption on the homestead. [As an alternative,
on receipt of a petition signed by five percent (5%) of the
registered voters of the county, the city or town, or the junior
college district, the governing body of the county, the city or
town, or the junior college district shall call an election to
determine by majority vote whether to establish a tax limitation
provided by this subsection.] If a [county, a city or town, or a
junior college district establishes a tax limitation provided by
this subsection and a disabled] person who is disabled or is 65 [a
person sixty-five (65)] years of age or older dies in a year in
which the person received a residence homestead exemption, the
total amount of ad valorem taxes imposed on the homestead by the
political subdivision [county, the city or town, or the junior
college district] may not be increased while it remains the
residence homestead of that person's surviving spouse if the spouse
is disabled or is 55 [fifty-five (55)] years of age or older at the
time of the person's death, subject to any exceptions provided by
general law. The legislature, by general law, may provide for the
transfer of all or a proportionate amount of a tax limitation
required [provided] by this subsection for a person who receives
[qualifies for] the limitation and establishes a different
residence homestead [within the same county, within the same city
or town, or within the same junior college district. A county, a
city or town, or a junior college district that establishes a tax
limitation under this subsection must comply with a law providing
for the transfer of the limitation, even if the legislature enacts
the law subsequent to the county's, the city's or town's, or the
junior college district's establishment of the limitation]. Taxes
otherwise limited by [a county, a city or town, or a junior college
district under] this subsection may be increased to the extent the
value of the homestead is increased by improvements other than
repairs and other than improvements made to comply with
governmental requirements and except as may be consistent with the
transfer of a tax limitation under a law authorized by this
subsection. [The governing body of a county, a city or town, or a
junior college district may not repeal or rescind a tax limitation
established under this subsection.]
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, establishing a limitation on the total
amount of ad valorem taxes that certain political subdivisions may
impose on the residence homesteads of persons who are disabled or
elderly and their surviving spouses.
(b) The amendment to Section 1-b(h), Article VIII, of this
constitution takes effect January 1, 2026.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment establishing a
limitation on the total amount of ad valorem taxes that a political
subdivision of this state other than a school district may impose on
the residence homesteads of persons who are disabled or elderly and
their surviving spouses."