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HJR 39

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

Texas constitutional amendment exempting elderly homeowners' full residential property values from ad valorem taxation, shifting tax burden to other property classes without specified revenue replacement.

Filed
#aging(i0015) #education--primary&secondary--finance(i0250) #politicalsubdivisions(i0588) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #statefinances--management&control(i0748) #taxation--city(i0775) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793) #taxation--schooldistrict(i0785)
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WeVote Research Nonpartisan
Bill Summary · HJR 39

Legislative bill overview

HJR 39 proposes a Texas constitutional amendment that would exempt the total market value of primary residences from property tax for elderly homeowners and their surviving spouses. Currently, Texas offers a homestead exemption that reduces assessed value but not the full market value. This amendment would provide more comprehensive tax relief for this demographic.

Why is this important

Property taxes represent a significant fixed cost for retirees on fixed incomes, and rising home values can force long-time residents to sell. This amendment could meaningfully reduce housing costs for elderly Texans, though it would shift tax burden to other property owners or reduce state/local revenue unless offset. The measure reflects ongoing tension between property tax relief for seniors and maintaining adequate public funding.

Potential points of contention

  • Revenue impact: Eliminating full market value taxation on elderly homesteads reduces revenue for schools, counties, and cities without a specified replacement funding mechanism
  • Definition and eligibility: The bill language references "certain elderly persons"—the specific age threshold and income/asset limits are not detailed in the proposal, raising questions about scope and fairness
  • Surviving spouse provisions: The inclusion of surviving spouses creates complexity around eligibility duration and whether this extends to remarried spouses, which could complicate administration and create equity concerns

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

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