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HJR 73

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 (2025) Introduced by Terry Wilson

Texas constitutional amendment authorizing property tax caps on homesteads of low-income elderly/disabled persons for select taxing districts, pending voter approval.

Referred to Local Government
#aging(i0015) #disabilities #personswith(i0380) #politicalsubdivisions(i0588) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-taxrate(i0794)
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Bill Summary · HJR 73

Legislative bill overview

HJR 73 proposes a Texas constitutional amendment that would allow political subdivisions (excluding schools, counties, municipalities, and junior colleges) to cap property taxes on residence homesteads owned by elderly or disabled low-income persons and their surviving spouses. This is a constitutional amendment proposal, meaning it requires voter approval to take effect.

Why is this important

Property tax burdens on fixed incomes can force elderly and disabled homeowners to sell their homes despite owning them outright. This amendment would give certain taxing entities discretionary authority to offer tax relief to vulnerable populations, potentially improving housing stability for low-income seniors and disabled individuals.

Potential points of contention

  • Revenue impact: Capping taxes reduces funding for the affected political subdivisions, which may need to raise taxes on other property owners or cut services
  • Scope ambiguity: The bill applies only to "certain" political subdivisions—the specific entities eligible and their ability to opt-in versus mandate such caps remains unclear
  • "Low-income" definition: The amendment doesn't define income thresholds, leaving critical implementation details to future legislation that could narrow or broaden eligibility substantially
  • Fairness concerns: Other homeowners and renters would subsidize tax relief through higher rates or reduced services, raising equity questions about who bears the burden

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

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