Texas House Bill HJR10

Texas 2025 - 89th 1st C.S.

• Filed: 7/14/25

Caption

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Impact

The amendment specifically addresses homeowners aged 65 and older, as well as persons with disabilities. It prohibits any increase in ad valorem taxes on their homesteads while they remain eligible for a homestead exemption. Furthermore, if a qualified individual passes away, the surviving spouse can also benefit from this tax limitation, provided they meet certain age or disability criteria. This provision is expected to help maintain the affordability of housing for vulnerable populations, reducing the potential risk of displacement due to financial strain from property taxes.

Summary

HJR10 is a joint resolution proposing a constitutional amendment that establishes a limitation on the total amount of ad valorem taxes that certain political subdivisions can impose on the residence homesteads of individuals who are elderly or disabled. The bill is designed to provide financial relief to this demographic by ensuring that their property tax burdens do not increase while they or their surviving spouses continue to reside in their homes. This proposed change to the Texas Constitution aims to support senior citizens and disabled individuals who may struggle with rising property taxes.

Contention

Supporters of HJR10 argue that this amendment is a necessary step toward protecting the financial well-being of elderly residents and disabled individuals, arguing that rising property taxes can become a significant burden as homeowners age and often face fixed incomes. However, there may be concerns from local governments regarding the effects on their revenue, as property taxes are a significant source of funding for local services. Critics may argue that such limitations could hinder the ability of local authorities to meet their fiscal responsibilities, potentially leading to cuts in essential services. This balance between aiding vulnerable populations while maintaining adequate local government funding will likely be a point of contention during discussions surrounding the bill.