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Texas proposes constitutional amendment exempting total market value of homesteads for residents 65 and older with 10-year residency

Original title: 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.

Last action · August 20, 2025: Referred to Ways & MeansSponsor: Cecil Bell

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Texas lawmakers proposed a constitutional amendment to exempt the total market value of s from for individuals aged 65 or older who have received a homestead exemption on the property for at least the preceding 10 years. The measure also provides the exemption to surviving spouses aged 55 or older under specific conditions and requires voter approval at an election on May 2, 2026.

Why it matters

Qualifying older homeowners would see their property taxes completely eliminated on their primary residence, while local taxing units and school districts would face property tax revenue changes subject to state protection formulas and existing debt obligations.

Background
  • Texas homestead exemptions allow qualifying homeowners to reduce the taxable value of their primary residences, with additional exemptions available for seniors and disabled persons. 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.

Directly affected

homeowners aged 65 or older

Eligible individuals receive an exemption from ad valorem taxation of the total market value of their residence homestead.

Directly affected

surviving spouses aged 55 or older

Qualifying surviving spouses receive the total market value exemption on the residence homestead under specified conditions.

Directly affected

school districts

School districts experience revenue loss from the implementation, which the legislature must provide formulas to protect against.

Directly affected

political subdivisions with outstanding debt

Taxing officers may continue to levy taxes against exempted homesteads to pay previously pledged debt until the debt is discharged.

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 total property tax exemption under this amendment?
Homeowners who are 65 years of age or older and have received a homestead exemption on the same property for at least the preceding 10 years.
What happens to the property tax exemption for a surviving spouse?
A surviving spouse is eligible for the total market value exemption if they were 55 years of age or older when their spouse died, and the home was their at that time and remains so.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Aug 20, 2025HouseCommittee
    Referred to Ways & Means
  2. Aug 20, 2025HouseIntroduced
    Read first time
  3. Aug 15, 2025HouseIntroduced
    Filed

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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Total Property Tax Exemption for Long-Term Elderly Residents

The resolution introduces a complete exemption from ad valorem taxation on homestead market value rather than a partial assessed-value reduction.

Connected Entities

Texas
locationTexas“State where the constitutional amendment is proposed”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 85)
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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