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HB 183

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly individuals and their surviving spouses.

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

HB 183 would exempt elderly Texans' primary residences from property taxes entirely, reducing local tax revenue while helping seniors afford homeownership.

Referred to Ways & Means
#aging(i0015) #education--primary&secondary--finance(i0250) #propertyinterests--homestead(i0616) #statefinances--management&control(i0748) #taxation--city(i0775) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #taxation--schooldistrict(i0785)
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Bill Summary · HB 183

Legislative bill overview

HB 183 proposes to expand property tax exemptions for elderly homeowners and their surviving spouses in Texas by exempting the total appraised value of their residence homesteads from ad valorem (property) taxation. Currently, Texas offers a homestead exemption but typically at a reduced amount rather than a full exemption. This bill would provide complete tax relief on primary residences for qualifying elderly individuals.

Why is this important

Property taxes represent a significant financial burden for fixed-income seniors, and complete exemption could substantially improve affordability and allow elderly Texans to remain in their homes longer. However, this would shift tax revenue burdens to other property taxpayers and potentially reduce funding for schools, counties, and municipalities that rely on property tax revenue.

Potential points of contention

  • Revenue impact: Fiscal cost to local governments and schools, potentially requiring compensatory tax increases or service reductions
  • Definition of "elderly": The bill's specific age threshold and eligibility criteria are not detailed, raising questions about inclusivity and fairness
  • Surviving spouse provisions: Unclear how long surviving spouses retain exemptions and whether remarriage affects eligibility, creating administrative complexity
  • Equity concerns: Exempting based solely on age and homeownership status may not account for actual financial need, potentially benefiting wealthy seniors while burdening younger taxpayers

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

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