Bill Text: TX HJR43 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR43 Detail]

Download: Texas-2025-HJR43-Introduced.html

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89R1258 MLH-D
By: Bell of Montgomery H.J.R. No. 43

A JOINT RESOLUTION
proposing a constitutional amendment to exempt from ad valorem
taxation the total market value of the residence homesteads of
certain elderly persons 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 (q) to read as follows:
(q) A person is entitled to an exemption from ad valorem
taxation of the total market value of the person's residence
homestead if the person is 72 years of age or older and the person
has received an exemption under this section for the residence
homestead for at least the preceding 10 years. The surviving spouse
of a person who received an exemption under this subsection for the
residence homestead of a person 72 years of age or older is entitled
to an exemption from ad valorem taxation of the total market value
of the same property if the deceased spouse died in a year in which
the deceased spouse received the exemption, the surviving spouse
was 55 years of age or older when the deceased spouse died, and the
property was the residence homestead of the surviving spouse when
the deceased spouse died and remains the residence homestead of the
surviving spouse. Where ad valorem tax of a political subdivision
has previously been pledged for the payment of debt, the taxing
officers of the political subdivision may continue to levy and
collect the tax against the value of residence homesteads exempted
under this subsection until the debt is discharged if the cessation
of the levy would impair the obligation of the contract by which the
debt was created. The legislature shall provide for formulas to
protect school districts against all or part of the revenue loss
incurred by the implementation of this subsection. The legislature
by general law may prescribe procedures for the administration 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 89th Legislature,
Regular Session, 2025, to exempt from ad valorem taxation the total
market value of the residence homesteads of certain elderly persons
and their surviving spouses.
(b) Section 1-b(q), 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 to exempt from ad
valorem taxation the total market value of the residence homestead
of a person 72 years of age or older or the person's surviving
spouse."