Bill Text: TX HJR73 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-11-12 - Filed [HJR73 Detail]
Download: Texas-2025-HJR73-Introduced.html
| By: Wilson | H.J.R. No. 73 | |
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| proposing a constitutional amendment to authorize a limitation on | ||
| the total amount of ad valorem taxes that a political subdivision | ||
| other than a school district, county, municipality, or junior | ||
| college district may impose on the residence homesteads of certain | ||
| low-income 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, Article VIII, Texas Constitution, | ||
| is amended by adding Subsection (h-1) to read as follows: | ||
| (h-1) The governing body of a political subdivision other | ||
| than a school district, county, city or town, or junior college | ||
| district by official action may provide that if a person of limited | ||
| financial means who is disabled or is 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 the political subdivision may not be increased | ||
| while the homestead remains the residence homestead of that person | ||
| or that person's spouse if the spouse is of limited financial means | ||
| and is disabled or is 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 of the registered | ||
| voters of the political subdivision, the governing body of the | ||
| political subdivision shall call an election to determine by | ||
| majority vote whether to establish a tax limitation provided by | ||
| this subsection. If a political subdivision establishes a tax | ||
| limitation provided by this subsection and a person of limited | ||
| financial means who is disabled or is 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 may not be increased while | ||
| the homestead remains the residence homestead of that person's | ||
| surviving spouse if the spouse is of limited financial means and is | ||
| 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 provided by this subsection for a person | ||
| who qualifies for the limitation and establishes a different | ||
| residence homestead located in the same political subdivision. A | ||
| political subdivision 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 establishment by the political subdivision of the limitation. | ||
| Taxes otherwise limited by a political subdivision 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 | ||
| political subdivision may not repeal or rescind a tax limitation | ||
| established under this subsection. The legislature by general law | ||
| may prescribe the method for determining whether a person is of | ||
| limited financial means for purposes of 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 88th Legislature, | ||
| Regular Session, 2023, to authorize a limitation on the total | ||
| amount of ad valorem taxes that a political subdivision other than a | ||
| school district, county, municipality, or junior college district | ||
| may impose on the residence homesteads of certain low-income | ||
| persons who are disabled or elderly and their surviving spouses. | ||
| (b) Section 1-b(h-1), Article VIII, of this constitution, | ||
| as added by the amendment, 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 to authorize a | ||
| limitation on the total amount of ad valorem taxes that a political | ||
| subdivision other than a school district, county, municipality, or | ||
| junior college district may impose on the residence homesteads of | ||
| certain low-income persons who are disabled or elderly and their | ||
| surviving spouses." | ||
