| 1 | 1 | | 89R10976 MLH-D |
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| 2 | 2 | | By: Dorazio H.J.R. No. 179 |
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| 4 | 4 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment to exempt from ad valorem |
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| 9 | 9 | | taxation the total market value of the residence homesteads of |
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| 10 | 10 | | certain elderly persons and their surviving spouses. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 13 | 13 | | is amended by adding Subsection (u) to read as follows: |
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| 14 | 14 | | (u) A person is entitled to an exemption from ad valorem |
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| 15 | 15 | | taxation of the total market value of the person's residence |
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| 16 | 16 | | homestead if the person is 70 years of age or older. The surviving |
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| 17 | 17 | | spouse of a person who received an exemption under this subsection |
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| 18 | 18 | | for the residence homestead of a person 70 years of age or older is |
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| 19 | 19 | | entitled to an exemption from ad valorem taxation of the total |
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| 20 | 20 | | market value of the same property if the deceased spouse died in a |
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| 21 | 21 | | year in which the deceased spouse received the exemption, the |
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| 22 | 22 | | surviving spouse was 55 years of age or older when the deceased |
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| 23 | 23 | | spouse died, and the property was the residence homestead of the |
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| 24 | 24 | | surviving spouse when the deceased spouse died and remains the |
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| 25 | 25 | | residence homestead of the surviving spouse. Where ad valorem tax |
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| 26 | 26 | | of a political subdivision has previously been pledged for the |
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| 27 | 27 | | payment of debt, the taxing officers of the political subdivision |
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| 28 | 28 | | may continue to levy and collect the tax against the value of |
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| 29 | 29 | | residence homesteads exempted under this subsection until the debt |
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| 30 | 30 | | is discharged if the cessation of the levy would impair the |
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| 31 | 31 | | obligation of the contract by which the debt was created. The |
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| 32 | 32 | | legislature by general law may prescribe procedures for the |
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| 33 | 33 | | administration of this subsection. |
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| 34 | 34 | | SECTION 2. The following temporary provision is added to |
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| 35 | 35 | | the Texas Constitution: |
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| 36 | 36 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 37 | 37 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 38 | 38 | | Regular Session, 2025, to exempt from ad valorem taxation the total |
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| 39 | 39 | | market value of the residence homesteads of certain elderly persons |
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| 40 | 40 | | and their surviving spouses. |
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| 41 | 41 | | (b) Section 1-b(u), Article VIII, of this constitution |
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| 42 | 42 | | takes effect January 1, 2026. |
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| 43 | 43 | | (c) This temporary provision expires January 1, 2027. |
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| 44 | 44 | | SECTION 3. This proposed constitutional amendment shall be |
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| 45 | 45 | | submitted to the voters at an election to be held November 4, 2025. |
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| 46 | 46 | | The ballot shall be printed to permit voting for or against the |
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| 47 | 47 | | proposition: "The constitutional amendment to exempt from ad |
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| 48 | 48 | | valorem taxation the total market value of the residence homestead |
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| 49 | 49 | | of a person 70 years of age or older or the person's surviving |
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| 50 | 50 | | spouse." |
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