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Bill

SJR 85

Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

89th Legislature (2025) Introduced by Daniel Alders and 126 co-sponsors

Texas constitutional amendment enabling legislature to expand property tax exemptions for elderly and disabled homeowners, potentially reducing school district revenue.

Filed with the Secretary of State
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #taxation--schooldistrict(i0785)
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Bill Summary · SJR 85

Legislative bill overview

SJR 85 proposes a Texas constitutional amendment that would allow the state legislature to increase property tax exemptions for elderly and disabled homeowners beyond current levels. Currently, Texas law caps these exemptions; this amendment would remove that cap, giving legislators flexibility to expand benefits to these populations.

Why is this important

Property tax exemptions directly reduce housing costs for vulnerable populations. Elderly and disabled Texans on fixed incomes would potentially pay less in annual taxes, improving affordability. However, this also means reduced revenue for school districts unless offset by other funding mechanisms, which could affect public education budgets statewide.

Potential points of contention

  • School funding impact: Broader exemptions reduce property tax revenue that funds public schools; unclear how lost revenue would be replaced
  • Fairness concerns: Increased exemptions benefit homeowners but shift tax burden to renters, younger homebuyers, and non-residential property owners
  • Implementation costs: Determining eligibility for expanded exemptions requires administrative resources and potential fraud prevention measures

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

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