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HJR 205

Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older

2026 Regular Session Introduced by Juan Porras

Creates a full 65+ homestead exemption from non-school ad valorem taxes and protects local law enforcement funding from reductions below a specified base.

1st Reading (Original Filed Version)
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Bill Summary · HJR 205

HJR 205 — Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older

Overview

  • Type: Joint resolution proposing constitutional amendments
  • Sponsor: Rep. Porras
  • Status: In committee; scheduled for State Affairs consideration (recent committee actions show progression through Select Committee on Property Taxes to State Affairs)
  • Introduced: March 14, 2025
  • Subject: Constitutional amendments (concurrent)

This bill would place two constitutional changes on the ballot for voter approval in 2026 and, if approved, implement them beginning January 1, 2027.

What the bill would do

  1. Create a full homestead exemption for property owned by persons 65 years or older from all non-school ad valorem taxes.
    • Applies to counties, cities, and dependent special districts, but not to school district taxes.
    • Replaces the current framework, which provides senior exemptions under existing local-option provisions (including possible up to a certain amount for low-income seniors).
    • Eligibility mirrors existing homestead rules: owner must have legal/equitable title and reside in the property as permanent residence; joint ownership options remain, with certain residency requirements.
  2. Prohibit local governments from reducing funding for law enforcement services below a specified base year.
    • Establishes a new Section 7 in Article VIII to bar reductions in law enforcement funding below the level provided in FY 2025-26 or FY 2026-27, whichever is higher.

Key provisions and changes

  • Constitutional modification to Article VII, Section 6: Establishes a full, across-the-board homestead exemption for 65+ property owners, exempting the entire assessed value from all ad valorem taxes except school taxes.
  • New constitutional provision to Article VIII (Section 7): Sets a protected base for law enforcement funding, limiting local governments from cutting funding below the higher of FY 2025-26 or FY 2026-27 levels.
  • School taxes are expressly not affected by the senior full homestead exemption.

Implementation timeline

  • Voter approval required: 60% yes vote in the 2026 general election.
  • Effective date if approved: January 1, 2027.
  • Legislative passage requirement: Three-fifths (3/5) vote of both chambers for final passage (as a joint resolution).
  • Not subject to gubernatorial veto.

Fiscal and economic impact (as estimated by REC)

  • Because the change is constitutionally mandated by voter approval, local revenue effects are initially zero or indeterminate.
  • If voters approve: Recurring and cash impacts on local non-school property tax revenues would be substantial, with the REC projecting:
    • Negative cash impact beginning FY 2027-28: approximately $5.1 billion
    • Negative recurring impact: approximately $6.7 billion
  • Local governments would see reduced non-school property tax revenues; school district levies are unaffected.

Who would be affected

  • Senior homeowners (65+) who own homesteads would receive a full exemption from non-school ad valorem taxes on their primary residence.
  • Local governments (counties, municipalities, and dependent special districts) would face significantly reduced property tax revenues if the amendment passes.
  • Law enforcement funding levels at the local government level would be protected from reductions below the higher of two base-year levels.

Additional context

  • The bill aligns with existing senior exemption concepts but moves to a full, value-based exclusion for seniors aged 65+ on non-school taxes.
  • It preserves school district property taxation as unchanged by the amendment.

This summary captures the bill’s core intent, mechanics, fiscal implications, and the implementation framework for HJR 205.

Compiled from official sources — confirm details with the bill’s official record.

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