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.

This bill proposes a constitutional amendment allowing Texas cities, counties, and other local governments (excluding school districts) to cap property taxes on homesteads for disabled or elderly residents (65+). It would let local governments either directly establish this tax limit or hold an election if 5% of voters petition for it. The cap would prevent tax increases while the home remains the primary residence of qualifying residents or their surviving spouses (if the spouse is 55+). Improvements beyond basic repairs could still increase taxes, but the cap would transfer to surviving spouses under specific conditions. The amendment would require local governments to follow state laws governing these tax limitations.