This bill proposes a constitutional amendment to limit property taxes on primary homes for disabled or elderly Texans. It would prevent local governments (counties, cities, or school districts) from raising taxes on homesteads owned by people aged 65+ or disabled residents, and their surviving spouses aged 55+ after the owner’s death. The tax limit would transfer if the homeowner moves within the same taxing district, and local governments could hold elections (with 5% voter petition) to adopt this rule. Currently referred to the Ways & Means committee, this amendment would require voter approval to take effect.
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.
HB 273 allows certain taxing units (like special districts, but not school districts, counties, or municipalities) to cap property taxes on the homesteads of low-income disabled or elderly homeowners. It defines "eligible individuals" as those with household income below 200% of the federal poverty level. The bill requires taxing units to calculate taxes normally but limits the total annual tax to the amount charged in the first year the homeowner qualified for the homestead exemption, preventing future increases above that level. Exceptions apply only if the homeowner makes non-repair improvements to their home. This directly affects qualifying taxing units and eligible homeowners aged 65+ or disabled individuals with low incomes.
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.
