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HB 382

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

89th Legislature (2025) Introduced by Cecil Bell

HB 382 would eliminate property taxes on primary residences for qualifying elderly Texans and surviving spouses, eliminating local tax revenue without specified replacement funding.

Referred to Ways & Means
#aging(i0015) #education--primary&secondary--finance(i0250) #propertyinterests--homestead(i0616) #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 · HB 382

Legislative bill overview

HB 382 proposes to expand property tax exemptions for elderly homeowners and their surviving spouses in Texas by exempting the total appraised value of their primary residences from ad valorem (property) taxation. Currently, Texas offers a homestead exemption that reduces but does not eliminate property taxes for seniors; this bill would eliminate them entirely for qualifying elderly persons and their survivors.

Why is this important

Property taxes represent a significant financial burden for fixed-income seniors, and complete exemptions could substantially improve housing affordability and reduce displacement risk for elderly Texans. However, this foregone tax revenue must be compensated elsewhere in local budgets, potentially affecting school funding, infrastructure maintenance, and public services in affected counties.

Potential points of contention

  • Fiscal impact on local governments: Counties and school districts would lose substantial tax revenue without a specified replacement funding mechanism, raising questions about service delivery and other taxpayers' burden
  • Definition of "certain elderly persons": The bill's language suggests eligibility criteria exist but are not detailed in the summary, making it unclear who qualifies and whether income or asset limits apply
  • Equity concerns: Complete exemptions may disproportionately benefit higher-value properties while shifting tax burden to younger, middle-class homeowners and renters through other taxes

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

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