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HJR 43

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 (2025) Introduced by Cecil Bell

Texas constitutional amendment would fully exempt elderly homeowners' primary residences from property taxes, eliminating revenue for schools and local services that would need alternative funding.

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 43

Legislative bill overview

HJR 43 proposes a constitutional amendment that would exempt the full market value of primary residences (homesteads) from property taxes for elderly homeowners and their surviving spouses. Currently, Texas provides a homestead exemption that reduces the taxable value of primary residences, but this amendment would expand that protection to eliminate property tax liability entirely for qualifying elderly persons.

Why is this important

Property taxes are a major expense for retirees living on fixed incomes, and this amendment could significantly reduce their financial burden. However, property taxes fund essential local services like schools, roads, and emergency services, so exempting any portion of the tax base shifts that burden to other taxpayers and potentially reduces funding for these services.

Potential points of contention

  • Revenue impact: Schools and local governments would lose property tax revenue, potentially requiring tax increases on other property owners, service cuts, or alternative funding sources
  • Defining "elderly": The bill's language doesn't specify the age threshold, which would need to be determined and could vary by region or be subject to future changes
  • Fiscal sustainability: As the population ages, the growing number of exempt properties could create increasingly significant budget shortfalls for municipalities and school districts
  • Equity concerns: This primarily benefits homeowners with significant property wealth while renters and younger homebuyers would not receive comparable relief

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

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