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TX HB1829
Bill
Status
1/13/2025
Primary Sponsor
Matthew Shaheen
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AI Summary
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Expands property tax limitations for disabled and elderly homeowners (65+) from only counties, municipalities, and junior college districts to all taxing units except school districts
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Freezes property taxes at the amount imposed in the first year the homeowner qualified for the disabled/elderly exemption, preventing taxing units from increasing taxes above that baseline
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Allows surviving spouses who are disabled or at least 55 years old to retain the tax limitation if they continue living in the residence homestead
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Establishes transition rules for homesteads that qualified before 2026: the limitation amount equals the 2025 tax plus any 2026 taxes from non-repair improvements made in 2025
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Takes effect January 1, 2026, contingent on voter approval of an accompanying constitutional amendment from the 89th Legislature
Legislative Description
Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Property Interests
Last Action
Referred to Ways & Means
3/14/2025