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HJR 31

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, 1st Called Session (2025) Introduced by Cecil Bell

Constitutional amendment would exempt elderly homeowners' primary residences from property taxes, reducing local government revenue while providing tax relief to senior homestead owners.

Filed
#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 31

Legislative bill overview

HJR 31 proposes a constitutional amendment that would exempt certain elderly homeowners and their surviving spouses from ad valorem (property) taxes on their primary residences. The bill would require voter approval through a statewide referendum to modify Texas's tax code regarding homestead exemptions for senior citizens.

Why is this important

Property taxes represent a significant financial burden for fixed-income seniors, and expanding homestead exemptions could provide meaningful tax relief for elderly Texans. However, this would reduce revenue available for schools, counties, and other local services that depend on property tax funding, potentially necessitating alternative funding sources or service reductions.

Potential points of contention

  • Revenue impact on schools and local services: Exempting additional properties from taxation directly reduces funding for public education, emergency services, and county operations that rely on property tax revenue
  • Definition of "certain elderly persons": The bill's language is vague about specific age thresholds, income limits, or other eligibility criteria, leaving key details undefined
  • Equity concerns: Exemptions benefit only homeowners while renters (including low-income seniors) receive no equivalent relief, raising fairness questions about tax policy design

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

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