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.

HB 1829 establishes a cap on property taxes for certain homeowners in Texas. It limits the total annual ad valorem taxes that counties, cities, or junior college districts can impose on the primary residences of disabled individuals or those aged 65+ (and their surviving spouses) to the amount charged in the first tax year they qualified for the existing homestead exemption under Section 11.13(c) of the Tax Code. The bill prevents these taxing units from raising taxes above that initial amount for subsequent years, even if property values increase. This directly affects eligible homeowners by protecting them from future tax hikes on their primary residences. The bill amends Section 11.261 of the Tax Code to implement this limitation.