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A JOINT RESOLUTION
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proposing a constitutional amendment to exempt from ad valorem |
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taxation the total market value of the residence homesteads of |
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certain elderly persons and their surviving spouses. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (u) to read as follows: |
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(u) A person is entitled to an exemption from ad valorem |
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taxation of the total market value of the person's residence |
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homestead if the person is 70 years of age or older. The surviving |
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spouse of a person who received an exemption under this subsection |
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for the residence homestead of a person 70 years of age or older is |
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entitled to an exemption from ad valorem taxation of the total |
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market value of the same property if the deceased spouse died in a |
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year in which the deceased spouse received the exemption, the |
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surviving spouse was 55 years of age or older when the deceased |
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spouse died, and the property was the residence homestead of the |
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surviving spouse when the deceased spouse died and remains the |
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residence homestead of the surviving spouse. Where ad valorem tax |
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of a political subdivision has previously been pledged for the |
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payment of debt, the taxing officers of the political subdivision |
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may continue to levy and collect the tax against the value of |
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residence homesteads exempted under this subsection until the debt |
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is discharged if the cessation of the levy would impair the |
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obligation of the contract by which the debt was created. The |
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legislature by general law may prescribe procedures for the |
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administration of this subsection. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, to exempt from ad valorem taxation the total |
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market value of the residence homesteads of certain elderly persons |
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and their surviving spouses. |
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(b) Section 1-b(u), Article VIII, of this constitution |
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takes effect January 1, 2026. |
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(c) This temporary provision expires January 1, 2027. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to exempt from ad |
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valorem taxation the total market value of the residence homestead |
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of a person 70 years of age or older or the person's surviving |
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spouse." |