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HJR 105

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

89th Legislature (2025) Introduced by Angie Button

Constitutional amendment capping county property taxes on elderly and disabled homeowners' residences to reduce tax burden on fixed-income populations.

Referred to Ways & Means
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 105

Legislative bill overview

HJR 105 proposes a constitutional amendment that would cap ad valorem (property) taxes on homesteads owned by elderly or disabled persons and their surviving spouses. The amendment would require voter approval and, if passed, would limit the county-level property tax burden on these specific homeowners.

Why is this important

Property taxes represent a significant ongoing cost for homeowners, particularly affecting fixed-income seniors and disabled individuals who may struggle with rising tax assessments. This proposal directly addresses affordability concerns for vulnerable populations while potentially affecting county revenue streams that fund schools, infrastructure, and local services.

Potential points of contention

  • Revenue impact: Counties rely on property tax revenue; capping taxes on a specific group shifts the tax burden to other property owners or requires service reductions
  • Definition and eligibility: The bill's language regarding "disabled" and "elderly" would need precise definitions; variations could significantly affect how many people qualify and administrative complexity
  • Surviving spouse provisions: The inclusion of surviving spouses raises questions about income limits, remarriage status, and how long protections extend after the original homeowner's death
  • Interaction with existing exemptions: Texas already has homestead exemptions for elderly and disabled homeowners; unclear how this amendment coordinates with current law or whether it duplicates existing protections

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

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