Bill Text: TX HJR105 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county 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) 2024-12-17 - Filed [HJR105 Detail]

Download: Texas-2025-HJR105-Introduced.html

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89R6362 MLH-D
By: Button H.J.R. No. 105

A JOINT RESOLUTION
proposing a constitutional amendment establishing a limitation on
the total amount of ad valorem taxes that a county 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, Article VIII, Texas Constitution,
is amended by amending Subsection (h) and adding Subsection (h-1)
to read as follows:
(h) 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 the [county, the] city or town[,] or
the junior college district may not be increased while the
homestead [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 [county, the]
city or town[,] or the junior college district may not be increased
while the homestead [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 provided by this
subsection for a person who 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.
(h-1) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are
disabled or are 65 years of age or older, the total amount of ad
valorem taxes imposed on that homestead by a county may not be
increased while the homestead remains the residence homestead of
that person or that person's spouse who receives the exemption. If
a person who is disabled or is 65 years of age or older dies in a
year in which the person received the exemption, the total amount of
ad valorem taxes imposed on the homestead by a county may not be
increased while it remains the residence homestead of that person's
surviving spouse if the spouse is disabled or 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 required by this subsection for a person who qualifies
for the limitation and establishes a different residence homestead.
Taxes otherwise limited by 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 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 a county may impose on the residence
homesteads of persons who are disabled or elderly and their
surviving spouses.
(b) The amendment to Section 1-b, 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 county may
impose on the residence homesteads of persons who are disabled or
elderly and their surviving spouses."