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HB 57

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, 1st Called Session (2025) Introduced by Mike Schofield

HB 57 caps property taxes on homes owned by elderly or disabled Texans and their surviving spouses to reduce burden on fixed-income residents.

Filed
#aging(i0015) #disabilities #personswith(i0380) #propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HB 57

Legislative bill overview

HB 57 would cap the total ad valorem (property) tax that certain Texas taxing units can impose on residence homesteads owned by disabled or elderly individuals and their surviving spouses. The bill establishes a limitation mechanism to prevent unlimited tax accumulation on these protected properties, though specific tax rate caps are not detailed in the bill description provided.

Why is this important

Property taxes are a major expense for homeowners, particularly affecting fixed-income seniors and disabled individuals who may struggle with rising tax bills. This bill addresses concerns about tax burden escalation that can force long-time residents from their homes, while also potentially affecting local government revenue that funds schools, emergency services, and infrastructure.

Potential points of contention

  • Revenue impact on local services: Capping taxes on a segment of properties could reduce funding for schools, fire departments, and other services, potentially shifting burden to other taxpayers or requiring service cuts
  • Scope and definitions: Uncertainty about which taxing units are covered, how "disabled" and "elderly" are defined, and whether surviving spouse protections create complications or inequities
  • Implementation complexity: Creating differential tax treatment across property types requires administrative systems and may create accounting challenges for tax assessors and local governments

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

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