Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

HJR 59 proposes a constitutional amendment allowing Texas cities, counties, and junior college districts (but not school districts) to set limits on property taxes for qualifying homeowners. It would let these local governments establish caps on ad valorem taxes for residence homesteads owned by disabled residents or those aged 65 or older, plus their surviving spouses (who must be 55 or older at the time of the homeowner's death). Local governments could implement this either through their governing body's decision or by holding a voter election if 5% of registered voters petition for it. The tax cap would prevent increases on the homestead as long as the qualifying resident or spouse continues to live there, though taxes could rise if the home's value increases due to major improvements.