TX HJR179

Proposes a Texas constitutional amendment to provide a complete property tax exemption on the total market value of residence homesteads for persons 70 years of age or older

Surviving spouses may continue receiving the exemption if they were at least 55 years old when the qualifying spouse died, the deceased spouse received the exemption in the year of death, and the property remains the surviving spouse's homestead

Political subdivisions may continue collecting property taxes on otherwise exempt homesteads if the taxes were previously pledged for debt payment and stopping collection would impair the debt obligation

The amendment would take effect January 1, 2026, if approved by voters

The proposed constitutional amendment will be submitted to Texas voters at an election on November 4, 2025