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 41 would limit property tax increases for disabled individuals and homeowners aged 65+ in Texas. It caps the total annual property taxes that counties, cities, and junior college districts can impose on qualifying homesteads at the amount paid in the first year the homeowner qualified for the exemption under Section 11.13(c) of the Tax Code. This prevents future tax hikes above that initial amount, even if property values rise. The bill directly affects disabled homeowners, elderly residents (65+), and their surviving spouses who own their primary residence. It modifies existing tax code provisions to establish this permanent tax freeze for eligible homeowners.