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HJR 15

Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

89th Legislature, 2nd Called Session (2025) Introduced by Cecil Bell

Texas proposes constitutional amendment exempting elderly homeowners and surviving spouses from property taxes on primary residences, shifting tax burden to others.

Referred to Ways & Means
#aging(i0015) #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 15

Legislative bill overview

HJR 15 proposes a constitutional amendment that would allow Texas to exempt certain elderly homeowners and their surviving spouses from paying property taxes (ad valorem taxes) on their primary residences. This would require voter approval and a change to the Texas Constitution to take effect.

Why is this important

Property taxes represent a significant financial burden for fixed-income retirees, and this exemption could meaningfully reduce housing costs for qualifying elderly Texans. However, it would shift tax burden to other property owners and potentially reduce local government revenue that funds schools, counties, and municipalities.

Potential points of contention

  • Revenue impact: Local taxing entities (schools, counties) would lose tax revenue without clear funding alternatives, potentially requiring tax increases elsewhere or service reductions
  • Definition and eligibility: The bill's language specifies "certain elderly persons" but leaves specific age thresholds and income limits undefined, raising questions about who qualifies
  • Surviving spouse provisions: The scope of protections for surviving spouses (indefinite vs. time-limited) could significantly affect long-term revenue impacts and fairness to other taxpayers

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

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