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HJR 30

Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

89th Legislature, 2nd Called Session (2025) Introduced by Terry Wilson

Texas constitutional amendment enabling local special districts to cap property taxes on homesteads owned by low-income elderly or disabled residents and their surviving spouses.

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#aging(i0015) #disabilities #personswith(i0380) #politicalsubdivisions(i0588) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-taxrate(i0794)
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Bill Summary · HJR 30

Legislative bill overview

HJR 30 proposes a Texas constitutional amendment that would allow political subdivisions (excluding school districts, counties, municipalities, and junior colleges) to cap property tax rates on homesteads owned by low-income elderly or disabled persons and their surviving spouses. The amendment would give these entities the authority to implement tax limitations for this specific demographic group, similar to existing protections in some Texas jurisdictions.

Why is this important

Property taxes represent a significant fixed cost for homeowners on fixed incomes, and elderly or disabled residents with limited financial resources can face displacement when tax bills rise. This amendment would expand opportunities for special districts (such as water districts, hospital districts, or tax increment reinvestment zones) to provide tax relief, potentially improving housing stability for vulnerable populations while allowing local control over tax policy.

Potential points of contention

  • Revenue impact: Capping taxes for certain properties shifts the tax burden to other property owners or reduces revenue for services, raising fairness questions about who bears the cost
  • Scope limitations: The exclusion of school districts, counties, and municipalities may limit effectiveness since those entities collect the majority of property taxes in most areas
  • Definition ambiguity: "Low-income" and eligibility criteria are not defined in the resolution, leaving implementation details unclear and potentially subject to inconsistent local interpretation

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

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