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HB 982

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.

89th Legislature (2025) Introduced by Terry Wilson

HB 982 allows special Texas taxing districts to cap property taxes on low-income elderly/disabled homeowners' residences, reducing revenue while providing targeted relief.

Placed on General State Calendar
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 982

Legislative bill overview

HB 982 authorizes certain Texas taxing units (excluding schools, counties, municipalities, and junior colleges) to voluntarily establish caps on ad valorem taxes charged to low-income elderly and disabled homeowners and their surviving spouses. The bill expands existing property tax relief authority beyond traditional governmental entities to special taxing districts.

Why is this important

Property tax burdens can force fixed-income elderly and disabled residents from their homes despite stable housing situations. This bill provides an additional tool for special taxing districts (like hospital districts, utility districts, or fire districts) to offer relief, potentially reducing financial hardship for vulnerable populations. However, it also reduces revenue for services these districts provide.

Potential points of contention

  • Revenue impact: Capping taxes reduces funding for essential services provided by taxing units, potentially requiring service cuts or shifting costs to other taxpayers
  • Administrative burden: Determining eligibility (income thresholds, disability status, homestead qualification) creates compliance costs and implementation complexity
  • Equity concerns: Relief varies by district depending on whether they adopt limitations, creating inconsistent protection based on geography rather than uniform policy
  • Scope ambiguity: The bill's language regarding which "taxing units other than" the specified categories can participate may create legal interpretation disputes

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

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