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SJR 26

Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

89th Legislature (2025) Introduced by Lois Kolkhorst

Proposes Texas constitutional amendment allowing cities and counties to cap property taxes on elderly and disabled homeowners' primary residences, requiring voter approval.

Referred to Local Government
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #specialdistricts&authorities--hospital(i0750) #specialdistricts&authorities--miscellaneous(i0770) #specialdistricts&authorities--water&utility(i0755) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · SJR 26

Legislative bill overview

SJR 26 proposes a constitutional amendment that would allow Texas political subdivisions (cities, counties, etc.—excluding school districts) to voluntarily implement property tax caps on homesteads owned by elderly or disabled residents and their surviving spouses. Currently, only school districts have this authority under the Texas Constitution. The amendment requires voter approval both in the legislature and by Texas voters in a statewide election.

Why is this important

Property tax burdens on fixed incomes can force elderly and disabled homeowners to sell their homes or face financial hardship. This amendment would give local governments a new tool to provide tax relief, though adoption would be optional. It reflects ongoing tension in Texas between property tax revenue needs and relief for vulnerable populations.

Potential points of contention

  • Revenue impact: Municipalities and counties relying on property tax revenue may face budget pressures if they implement caps, potentially shifting costs to other taxpayers or services
  • Inconsistent implementation: Different political subdivisions could adopt different caps, creating a patchwork of protections based on location rather than uniform statewide policy
  • Defining eligibility: Questions remain about how "disabled" will be defined and verified, and whether surviving spouses retain benefits indefinitely or only temporarily

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

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