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Bill

SB 2520

Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.

89th Legislature (2025) Introduced by Paul Bettencourt and 1 co-sponsor

Texas bill modifies property tax cap calculations for elderly and disabled homeowners, taking effect January 1, 2026, potentially affecting school district revenues and tax assessments statewide.

Effective on 1/1/26
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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WeVote Research Nonpartisan
Bill Summary · SB 2520

Legislative bill overview

SB 2520 modifies how Texas calculates property tax caps for elderly and disabled homeowners by adjusting the limitation on ad valorem taxes imposed by school districts. The bill changes the methodology used to determine the maximum allowable tax increase on residence homesteads for individuals meeting age or disability qualifications, effective January 1, 2026.

Why is this important

This affects hundreds of thousands of Texas homeowners who qualify for the Homestead Exemption based on age (65+) or disability status. The calculation change could meaningfully impact their annual property tax bills, which is particularly significant given rising property values and school funding pressures in Texas.

Potential points of contention

  • Fiscal impact on schools: The modification may reduce school district tax revenue, potentially affecting education funding unless offset by other sources
  • Complexity in implementation: Tax assessor offices must reprogram systems and educate taxpayers about the new calculation method by the January 2026 deadline
  • Beneficiary uncertainty: Without seeing the specific calculation change, it's unclear whether this helps or limits tax relief for elderly/disabled homeowners compared to current law

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

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