TX HB1648

Requires all Texas counties to freeze property tax amounts on residence homesteads of individuals who are disabled or 65 years of age or older at the level imposed in the first year they qualified for the exemption

Creates a new mandatory county tax limitation (Section 11.262) separate from the existing optional municipal and junior college district limitations, which remain voluntary under Section 11.261

Extends the tax freeze protection to surviving spouses who are disabled or at least 55 years old when the qualifying individual dies, provided the spouse continues to use the property as their residence homestead

Allows counties to increase taxes on frozen homesteads only when owners make non-required improvements (excluding repairs and government-mandated changes), with the increase calculated based on the added value of improvements

Takes effect January 1, 2026, contingent upon voter approval of an accompanying constitutional amendment proposed by the 89th Legislature authorizing the county tax limitation