Texas House Bill HJR39

Texas 2025 - 89th 1st C.S.

• Filed: 8/12/25

Caption

Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Impact

If approved, the amendment would significantly affect property taxation laws within Texas. It would reduce the financial burden on qualifying elderly residents and their families by shielding their homesteads from taxation based on market value. This change is expected to provide substantial financial benefits, potentially helping more elderly residents to remain in their homes without facing the threat of increased property taxes as property values rise.

Summary

HJR39 proposes a constitutional amendment aimed at exempting the total market value of residence homesteads from ad valorem taxation for certain elderly individuals and their surviving spouses. Specifically, it targets those who are 65 years of age or older and have received property tax exemptions for their residences for at least the preceding 10 years. The provision would also extend this benefit to surviving spouses under specific conditions, ensuring financial relief for these groups, particularly in relation to property taxes that they might otherwise struggle to pay.

Contention

Despite its potential advantages, the proposed amendment may face scrutiny and opposition from various stakeholders. Critics might argue that exempting property from taxation could lead to decreased revenues for local governments and public services, including education and infrastructure that typically rely on such property taxes. Supporters, on the other hand, contend that the legislation promotes stability and support for vulnerable segments of the population, specifically the elderly, which outweighs any lost revenue concerns. The amendment is set to be submitted to voters, reflecting the importance of public opinion in initiating such constitutional changes.