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Read. Follow. Verify.Texas HB 273 Authorizes Special Taxing Units to Cap Property Taxes for Low-Income Elderly and Disabled Residents
Last action · August 20, 2025: FiledSponsor: Terry Wilson
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What This Bill Proposed
Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.
Qualifying homeowners could see their annual property tax bills from special districts capped at baseline amounts, preventing future increases unless significant home improvements are made.
- Texas law permits certain local taxing units to establish ad valorem tax limitations on homesteads for specific populations, such as school districts and counties. context
- Changes to property tax exemptions and limitations in Texas typically require both statutory amendments and voter approval of a corresponding constitutional amendment. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Low-income elderly and disabled property owners
Eligible residents may receive a freeze on property tax increases from qualifying special taxing units on their residence homesteads.
Qualifying taxing units
Special districts other than school districts, counties, municipalities, and junior colleges gain the authority to establish residence homestead tax limitations.
Surviving spouses
Surviving spouses who meet age or disability criteria are permitted to maintain the tax limitation established on the residence homestead.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies for the property tax limitation under this bill?
Which taxing units are allowed to establish this tax freeze?
What happens to the tax limitation if the homeowner makes home improvements?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
1 action- Aug 20, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Coordination with H.B. 3093
The bill specifically amends Section 26.012(6) of the Tax Code as amended by H.B. 3093 from the same legislative session, showing legislative integration of current tax calculations.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy30Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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