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HJR 10

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, 1st Called Session (2025) Introduced by Mike Schofield

Constitutional amendment capping property taxes on elderly and disabled homeowners' residences, potentially reducing local government revenue while protecting fixed-income homeowners from escalating tax burdens.

Filed
#aging(i0015) #disabilities #personswith(i0380) #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 10

Legislative bill overview

HJR 10 proposes a constitutional amendment that would cap the total ad valorem (property) taxes that certain Texas political subdivisions can impose on residential homesteads owned by elderly or disabled persons and their surviving spouses. The amendment would require voter approval and would modify existing property tax authority at the local government level.

Why is this important

Property taxes represent a major expense for homeowners, particularly retirees and disabled individuals on fixed incomes. This proposal directly affects local government revenue—since homestead exemptions and tax caps reduce taxable property values, schools, counties, and other services funded by property taxes would need to adjust budgets or find alternative revenue sources. The outcome depends on how restrictive the cap would be and which subdivisions it covers.

Potential points of contention

  • Local government funding impact: Schools and other services dependent on property tax revenue could face significant budget constraints, potentially requiring service reductions or alternative funding mechanisms
  • Scope ambiguity: The bill's language ("certain political subdivisions") leaves unclear exactly which entities would be affected and how broadly the cap would apply across Texas
  • Fairness concerns: While targeting vulnerable populations, the exemption could shift tax burden to other property owners or create questions about equitable distribution of government costs across income levels

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

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