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HJR 111

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 Matt Shaheen

Texas constitutional amendment proposal would cap property tax rates on homesteads owned by elderly or disabled residents, reducing their tax burden while limiting local government revenue.

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 111

Legislative bill overview

HJR 111 proposes a constitutional amendment that would cap property tax rates on homesteads owned by elderly or disabled persons and their surviving spouses. The amendment would limit how much ad valorem (property value-based) taxes certain local government entities can impose on these protected residences, creating a preferential tax treatment for this demographic group.

Why is this important

Property taxes represent a significant ongoing cost for homeowners, particularly those on fixed incomes such as retirees and disabled individuals. This proposal directly addresses affordability concerns for vulnerable populations by potentially reducing their annual tax burden, though it would simultaneously reduce revenue available to local schools, counties, and municipalities that depend on property tax collections.

Potential points of contention

  • Revenue impact on local services: Property tax caps reduce funding for public schools, emergency services, and infrastructure maintenance that depend on these revenue streams, potentially requiring service cuts or alternative tax increases elsewhere
  • Definition and eligibility scope: The bill's actual cap percentages and which "certain political subdivisions" are covered remain unspecified in this proposal language, creating uncertainty about who benefits and to what degree
  • Fiscal equity concerns: Providing tax breaks for one homeowner class shifts the relative tax burden to other property owners, renters, and business properties, raising fairness questions about progressive taxation principles

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

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