Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

89th Legislature (2025) Introduced by Diego Bernal and 8 co-sponsors

Allows the legislature to create a partial property tax exemption for the primary residence of an adult with an intellectual or developmental disability, for relatives within a spe

Referred to Local Government

#disabilities #personswith(i0380) #mentalhealth&substanceabuse(i0019) #propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)

Summary — HJR 72 (Joint Resolution)

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

Purpose and intent

HJR 72 would add a provision to the state constitution permitting the legislature to create a homestead (ad valorem) tax exemption for part of the market value of a residence occupied by an adult with an intellectual or developmental disability. The proposed amendment is enabling — it does not itself set exemption amounts or eligibility rules, but authorizes the legislature to do so by statute.

Key provisions / what the amendment would change

Authorizes the legislature to provide an exemption from ad valorem taxation for a portion of the market value of a property that is the primary residence of an adult with an intellectual or developmental disability.

Limits eligibility to situations in which the adult with the disability is related to the owner or trustee of the property within a specified degree of consanguinity (the resolution text does not specify the exact degree; that detail would be set by statute).

Because this is a constitutional amendment resolution, it only changes the constitution to permit such an exemption; the legislature would still need to enact the implementing statute defining the exemption percentage, qualifying conditions, application procedures, effective dates, and verification requirements.

Who would be affected

Primary beneficiaries: adults with intellectual or developmental disabilities who live in a homestead owned or held in trust by a relative (within the specified degree), and the owners/trustees of those properties.

Local taxing units (counties, school districts, municipalities, special districts) and appraisal districts, which could experience reductions in ad valorem tax revenue depending on the exemption's scope and uptake.

The legislature, which would be responsible for drafting implementing statutes and administrative rules.

Fiscal and practical implications

Potential reduction in property tax revenue for local governments; the magnitude would depend on exemption size (percent or dollar amount) and number of eligible residences.

Administrative impact on appraisal districts to implement eligibility verification and exemption processing.

The consanguinity requirement narrows eligibility relative to a broader disability-based homestead exemption.

Procedural status and timeline

Filed: November 12, 2024.

Committee and floor actions (selected): referred to Ways & Means (Mar 6, 2025); public hearing and committee consideration March–April 2025; reported favorably; read and passed in one chamber in April 2025 and referred to Local Government on April 29, 2025.

Next steps to become effective: as a constitutional amendment, the joint resolution must be approved by the required legislative supermajority in both chambers (per the state’s constitutional amendment process) and then ratified by voters in a statewide election. If ratified, the legislature would then enact statutes to implement the exemption (specifying amounts, procedures, and effective dates).