TX HJR105

Proposes a constitutional amendment requiring all Texas counties to freeze property tax amounts on residence homesteads of persons who are disabled or 65 years of age or older, making this mandatory rather than optional for counties

Extends the tax freeze protection to surviving spouses who are disabled or at least 55 years of age at the time of the qualifying homeowner's death

Allows county property taxes to increase only when homestead value rises due to improvements (excluding repairs or government-mandated modifications)

Authorizes the legislature to establish procedures for transferring the tax limitation when a qualifying person establishes a new residence homestead

Removes counties from the existing optional tax freeze provisions that apply to cities, towns, and junior college districts, while the amendment would be submitted to voters on November 4, 2025, with an effective date of January 1, 2026