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TX HJR111
Joint Resolution
Status
1/13/2025
Primary Sponsor
Matthew Shaheen
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AI Summary
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Proposes a constitutional amendment requiring all political subdivisions (except school districts) to freeze property taxes on residence homesteads for disabled persons and those 65 years or older who receive a homestead exemption
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Changes the current system from optional (where counties, cities, and junior college districts can choose to adopt tax freezes) to mandatory for all non-school district political subdivisions
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Extends tax freeze protections to surviving spouses who are disabled or at least 55 years old when the qualifying homeowner dies
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Allows the legislature to establish procedures for transferring tax limitations when qualifying homeowners establish a new residence homestead
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Permits tax increases only for improvements to the property (excluding repairs and government-mandated improvements), with the amendment taking effect January 1, 2026, if approved by voters on November 4, 2025
Legislative Description
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Property Interests
Last Action
Referred to Ways & Means
3/12/2025