TX HJR42

Proposes a constitutional amendment requiring all political subdivisions (except school districts) to freeze property tax amounts on residence homesteads of persons who are disabled or 65 years of age or older, making what is currently optional for counties, cities, and junior college districts mandatory

Extends the tax freeze protection to surviving spouses who are disabled or at least 55 years old when their disabled or elderly spouse dies, as long as the property remains their residence homestead

Allows property taxes to increase only when homestead value rises due to improvements other than repairs or government-mandated modifications

Authorizes the legislature to establish procedures for transferring all or a proportionate amount of the tax limitation when qualifying homeowners move to a different residence homestead

Requires voter approval at an election on November 4, 2025, with the amendment taking effect January 1, 2026 if approved