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HJR 147

Proposing a constitutional amendment to authorize the legislature to provide for a limitation on the maximum appraised value for ad valorem tax purposes of residential real property leased to an elderly person.

89th Legislature (2025) Introduced by Salman Bhojani

Texas constitutional amendment to allow legislature to cap residential property tax appraisals when leased to elderly tenants, reducing tax bills for qualifying landlords.

Referred to s/c on Property Tax Appraisals by Speaker
#aging(i0015) #housing--finance(i0407) #propertyinterests--landlord&tenant(i0610) #propertyinterests--realproperty(i0595) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 147

Legislative bill overview

HJR 147 proposes a constitutional amendment that would allow the Texas legislature to cap the appraised value of residential properties leased to elderly persons for ad valorem (property) tax purposes. This would require voter approval and would modify how property taxes are calculated for this specific class of rentals.

Why is this important

Property tax appraisals directly affect tax bills for property owners and municipalities' tax revenue. This amendment could reduce tax burdens for elderly renters' landlords, but would shift tax responsibility to other property owners or reduce local government revenue. It represents a policy choice about who bears property tax costs and whether elderly renters deserve special tax treatment through their landlords.

Potential points of contention

  • Revenue impact: Capping appraised values reduces tax revenue for schools, counties, and municipalities that depend on property tax, potentially requiring service cuts or tax increases elsewhere
  • Fairness questions: Whether landlords of elderly tenants deserve preferential tax treatment compared to other property owners, and whether this indirectly benefits elderly residents or primarily benefits investors
  • Scope ambiguity: The amendment language doesn't specify the limitation amount, leaving critical details to future legislative interpretation
  • Market distortion: Tax incentives for properties leased to elderly persons could affect housing markets and rental pricing in unpredictable ways

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

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