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HJR 6

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

89th Legislature, 2nd Called Session (2025) Introduced by Mike Schofield

Texas constitutional amendment proposal caps property taxes on elderly and disabled homeowners' primary residences, reducing local government revenue while providing tax relief to qualifying seniors and disabled residents.

Referred to Ways & Means
#aging(i0015) #disabilities #personswith(i0380) #housing--disabledpersons(i0403) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 6

Legislative bill overview

HJR 6 proposes a constitutional amendment that would cap property tax rates (ad valorem taxes) on homesteads owned by elderly or disabled persons and their surviving spouses in Texas. The amendment would limit how much certain local government entities can tax these specific residential properties, creating a new protected class under Texas property tax law.

Why is this important

Property taxes are a primary revenue source for schools, counties, and municipalities in Texas. This amendment would reduce tax revenue from a segment of homeowners while potentially shifting the tax burden to other property owners or requiring services cuts. It affects both fiscal planning for local governments and the financial security of elderly and disabled homeowners who may face reduced tax obligations.

Potential points of contention

  • Revenue impact: Local governments, school districts, and municipalities may lose significant property tax revenue, potentially requiring budget reductions or alternative funding sources
  • Equity concerns: Non-elderly and non-disabled homeowners may argue the tax cap creates unfair treatment, as they would bear proportionally higher tax burdens on similar properties
  • Implementation complexity: Defining "disabled" for tax purposes, managing eligibility verification, and administering different tax rates for similar properties could create administrative challenges
  • Scope limitations: The bill applies only to "certain political subdivisions," raising questions about which entities are affected and whether partial implementation creates inconsistent tax policy

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

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