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Bill

HB 252

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

Texas bill exempting entire home values from property taxes for elderly homeowners and surviving spouses, reducing senior tax bills but decreasing government revenue.

Filed
#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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Bill Summary · HB 252

Legislative bill overview

HB 252 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. This would build upon existing partial exemptions that many Texas counties already offer to seniors. The bill targets a specific demographic group to reduce their property tax burden.

Why is this important

Property taxes on homes can significantly impact fixed-income elderly residents, potentially forcing longtime homeowners to sell due to rising valuations. A full exemption versus partial exemption could mean hundreds to thousands of dollars in annual tax savings for qualifying seniors. This directly affects local government revenue, school funding, and the financial stability of elderly residents living on pensions or social security.

Potential points of contention

  • Fiscal impact on local governments and schools: Exempting entire homestead values reduces property tax revenue that funds schools, counties, and emergency services, potentially requiring tax increases elsewhere or service reductions
  • Scope and eligibility questions: The bill language doesn't clarify specific age thresholds, residency requirements, or income limits, leaving uncertainty about how many residents would qualify and total revenue loss
  • Equity concerns: Full exemptions for some property owners shift the tax burden to working-age homeowners and renters, raising fairness questions about who ultimately pays for government services

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

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