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Bill

Bill

HB 41

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

89th Legislature, 2nd Called Session (2025) Introduced by Mike Schofield

HB 41 caps property taxes on elderly and disabled homeowners' residences to prevent affordability crises but may reduce tax revenue for schools and local government services.

Referred to Ways & Means
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WeVote Research Nonpartisan
Bill Summary · HB 41

Legislative bill overview

HB 41 would establish a cap on property taxes (ad valorem taxes) that taxing units can impose on homesteads owned by elderly or disabled individuals and their surviving spouses. The bill creates a limitation mechanism to prevent property tax increases on this vulnerable population's primary residences.

Why is this important

Property taxes on homesteads can become unaffordable for fixed-income elderly and disabled residents as home values appreciate, potentially forcing people from their long-time homes. This bill directly addresses affordability concerns for seniors and disabled Texans by protecting them from escalating tax burdens on their primary residences.

Potential points of contention

  • Revenue impact: Capping taxes on a segment of properties shifts tax burden to other property owners or reduces funding for schools, counties, and local services that depend on property tax revenue
  • Scope and eligibility: Questions about how "disabled" is defined, age thresholds for "elderly," and whether surviving spouse protections are appropriately limited could affect program accessibility and costs
  • Implementation complexity: Determining which taxing units are subject to the cap and coordinating across multiple jurisdictions (schools, counties, special districts) creates administrative challenges

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

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