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Bill

HB 1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

89th Legislature (2025) Introduced by Angie Button

Caps county property taxes on residential homesteads owned by elderly or disabled Texans and surviving spouses to improve affordability on fixed incomes.

Referred to Ways & Means
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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WeVote Research Nonpartisan
Bill Summary · HB 1648

Legislative bill overview

HB 1648 would establish a cap on the total amount of ad valorem (property) taxes that counties in Texas can impose on residential homesteads owned by disabled or elderly individuals and their surviving spouses. The bill creates a tax limitation specifically for this vulnerable population, though the exact cap amount is not specified in the title alone.

Why is this important

Property taxes are a major expense for homeowners on fixed incomes, and elderly and disabled individuals often have limited financial flexibility to absorb tax increases. This bill directly affects housing affordability and financial stability for a significant demographic group while potentially reducing county revenue from this tax base.

Potential points of contention

  • County revenue impact: Counties rely on property tax revenue for schools, infrastructure, and services; limiting tax collection from this group may shift the tax burden to other property owners or reduce public services
  • Defining eligibility: Determining who qualifies as "disabled" or "elderly" and verifying status creates administrative complexity and potential for fraud
  • Fairness across taxpayer classes: Creating special tax treatment for one group raises questions about equity—why these demographics specifically versus other populations facing financial hardship

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

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