Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

HB 382 would create a property tax exemption for the total appraised value of primary residences owned by certain elderly Texans and their surviving spouses. The bill directly affects qualifying seniors aged 65 or older (and their surviving spouses) who own their homes as their primary residence. Specific eligibility criteria, such as income limits or residency requirements, are not detailed in the available information. The bill is currently referred to the House Ways & Means Committee for further review.