Texas House Bill HB252

Texas 2025 - 89th 1st C.S.

• Filed: 8/1/25

Caption

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

Impact

If enacted, the bill will substantially alter the property tax landscape for eligible seniors in Texas. Specifically, it will raise the threshold for homestead exemption eligibility to 72 years of age, and it will also allow surviving spouses of eligible individuals to inherit the exemption, provided certain conditions are met, such as the surviving spouse maintaining the residence as their own. This aim is to safeguard the financial situations of aging residents and support them in continuing to reside in their homes as they age without the risk of losing their property due to affordability issues linked to rising taxes.

Summary

House Bill 252 seeks to amend the Texas Tax Code by introducing an exemption from ad valorem taxation for the total appraised value of the residence homesteads belonging to certain elderly individuals aged 72 and older, as well as their surviving spouses who meet specific criteria. The legislation is framed within the context of providing financial relief to senior citizens facing escalating property taxes, thereby ensuring that they can maintain their established residences without the burden of increased tax assessments. The bill adds two new subsections to Section 11.13, expanding the scope of existing exemptions for seniors while setting eligibility conditions based on age and duration of previously granted exemptions.

Contention

The bill surfaces notable points of contention related to fiscal implications for local governments that rely heavily on property tax revenues. Critics argue that such exemptions could lead to reduced funding for essential community services, including education and public safety. There is also concern regarding the potential disparities that might arise between tax burden distributions, particularly as older populations become a larger demographic. Proponents of the bill would likely contend that the measures will ultimately enhance community stability by allowing seniors to age in place, thereby contributing positively to societal cohesion and reducing homelessness among the elderly.

Texas Constitutional Statutes Affected

Education Code

• Chapter 46. Assistance With Instructional Facilities And Payment Of Existing Debt
  • Section: 071

• Chapter 48. Foundation School Program
  • Section: 2543

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: New Section

• Chapter 26. Assessment
  • Section: New Section
  • Section: 112

• Chapter 33. Delinquency
  • Section: New Section

Government Code

• Chapter 403. Comptroller Of Public Accounts
  • Section: 302