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HJR 42

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 (2025) Introduced by Mike Schofield

Texas constitutional amendment would cap property taxes on primary residences of elderly and disabled homeowners, reducing local government revenue while providing relief to fixed-income households.

Referred to Ways & Means
#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 42

Legislative bill overview

HJR 42 proposes a constitutional amendment that would cap property tax rates (ad valorem taxes) on the primary residences of elderly persons, disabled individuals, and their surviving spouses in Texas. The amendment would limit how much certain political subdivisions can tax these homesteads, creating a distinct tax classification for this vulnerable population.

Why is this important

Property taxes are a major expense for homeowners, particularly seniors and disabled persons on fixed incomes. This amendment would provide tax relief to these groups, potentially reducing their annual tax burdens significantly. However, it could also reduce revenue for schools, counties, and municipalities that rely on property tax collections to fund essential services.

Potential points of contention

  • Revenue impact: Local governments, especially school districts, may face substantial funding shortfalls if homestead exemptions are expanded without corresponding revenue sources or state compensation
  • Defining "disabled": The criteria for determining who qualifies as disabled and eligible for tax relief could be administratively complex and subject to disputes
  • Equity concerns: Critics may argue this creates preferential treatment for certain groups while other vulnerable populations (renters, working families) receive no comparable relief, and that younger taxpayers would shoulder proportionally higher tax burdens

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

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