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TX SJR26

Joint Resolution

Official Source

Status

Introduced

11/22/2024

Primary Sponsor

Lois Kolkhorst

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Expands constitutional authority for property tax freezes from only counties, cities/towns, and junior college districts to any political subdivision except school districts
  • Allows governing bodies to limit ad valorem taxes on residence homesteads of disabled persons or those 65 years or older, preventing tax increases while they remain in the home
  • Extends tax freeze protection to surviving spouses who are 55 years or older at the time of the qualifying homeowner's death
  • Permits a petition signed by 5% of registered voters to trigger an election on whether to establish the tax limitation
  • Requires voter approval at an election on November 4, 2025, with the amendment taking effect January 1, 2026 if passed

Legislative Description

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Property Interests

Last Action

Referred to Local Government

2/3/2025

Committee Referrals

Local Government2/3/2025

Full Bill Text

No bill text available