Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

HJR 30 proposes a constitutional amendment to allow Texas cities, counties, and other local governments (excluding school districts and junior colleges) to limit property taxes on the primary homes of low-income elderly (65+) or disabled residents and their surviving spouses. It would let local governments set a tax cap that cannot increase as long as the homeowner maintains their qualifying homestead exemption, or require a voter referendum if 5% of registered voters petition for it. Surviving spouses aged 55+ who meet financial criteria would retain the tax cap after the homeowner's death. The amendment does not create new taxes but restricts existing property tax increases for eligible homeowners, with exceptions for significant home improvements. This is a proposed constitutional change, not an enacted law.