Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

This proposed constitutional amendment would limit property tax increases on homesteads for disabled or elderly Texans (65+ years old) who qualify for homestead exemptions. It prevents counties, cities, and junior college districts from raising taxes on these homes beyond the existing exemption level, extending protection to surviving spouses who are disabled or 55+ at the time of the homeowner's death. The tax cap would apply as long as the home remains the primary residence, with specific rules for transferring the limitation if homeowners move within the same jurisdiction.