Bill Text: TX HJR72 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-11-12 - Filed [HJR72 Detail]
Download: Texas-2025-HJR72-Introduced.html
| 89R3282 TJB-D | ||
| By: Noble | H.J.R. No. 72 | |
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| proposing a constitutional amendment authorizing the legislature | ||
| to provide for an exemption from ad valorem taxation of a portion of | ||
| the market value of a property that is the primary residence of an | ||
| adult who has an intellectual or developmental disability and who | ||
| must be related to the owner or trustee of the property within a | ||
| certain degree by consanguinity. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 1-b-1 to read as follows: | ||
| Sec. 1-b-1. (a) The legislature by general law may exempt | ||
| from ad valorem taxation a portion of the market value of the real | ||
| property a person owns that is the primary residence of an adult who | ||
| has an intellectual or developmental disability and who must be | ||
| related to the owner or trustee of the property within the third | ||
| degree by consanguinity. | ||
| (b) The portion of the market value of real property | ||
| authorized to be exempted under Subsection (a) of this section is | ||
| equal to the amount of the exemption provided by Section 1-b(c) of | ||
| this article applicable to the residence homestead of a married or | ||
| unmarried adult, including one living alone. | ||
| (c) The legislature may define "developmental disability" | ||
| and "intellectual disability" for purposes of this section. | ||
| SECTION 2. 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 authorizing the | ||
| legislature to provide for an exemption from ad valorem taxation of | ||
| a portion of the market value of a property that is the primary | ||
| residence of an adult who has an intellectual or developmental | ||
| disability and who must be related to the owner or trustee of the | ||
| property within a certain degree by consanguinity." | ||
