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TX HJR73
Joint Resolution
Status
5/14/2025
Primary Sponsor
Terry Wilson
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AI Summary
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Proposes a constitutional amendment allowing political subdivisions (excluding school districts, counties, municipalities, and junior college districts) to freeze property taxes on residence homesteads for low-income disabled or elderly (65+) homeowners
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Tax freeze can be established either by official action of the governing body or through an election triggered by a petition signed by 5% of registered voters
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Surviving spouses who are at least 55 years old and of limited financial means may continue receiving the tax freeze after the qualifying homeowner's death
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Tax limitations may be increased only for property improvements other than repairs or government-mandated modifications, and the limitation can be transferred if the homeowner moves within the same political subdivision
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Once established, the tax limitation cannot be repealed or rescinded by the political subdivision; the amendment would take effect January 1, 2026, if approved by voters on November 4, 2025
Legislative Description
Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.
Property Interests
Last Action
Referred to Local Government
5/15/2025