Texas House Bill HJR6

Texas 2025 - 89th 2nd C.S.

• Filed: 8/15/25
• Filed: 8/20/25

Summary

HJR 6 proposes a constitutional amendment to expand and clarify property tax protections for disabled and elderly Texans and their surviving spouses. Under the amendment, if a person who is disabled or age 65 or older receives a residence homestead exemption, the total ad valorem taxes imposed on that homestead by political subdivisions other than school districts could not be increased while the property remains the person’s residence homestead. The same freeze would continue for a surviving spouse if the spouse is disabled or at least 55 years old at the time of the taxpayer’s death and otherwise qualifies under the provision. The resolution also authorizes the Legislature to enact general laws allowing a tax limitation to transfer, in whole or in part, when a qualifying homeowner moves to a new residence homestead. It preserves the ability of taxing units to increase taxes only to the extent of value added by improvements other than repairs or required accessibility/compliance work. The proposal is set to take effect January 1, 2026, if approved by voters, and would be submitted as a statewide constitutional amendment election on November 4, 2025.

Impact

If adopted, HJR 6 would amend Article VIII of the Texas Constitution and directly limit the ability of counties, cities, towns, junior college districts, and other political subdivisions outside school districts to raise ad valorem taxes on qualifying homesteads. It would strengthen and broaden existing tax ceiling protections for elderly and disabled homeowners, while also extending protection to certain surviving spouses and allowing future statutory rules for portability of the tax limitation to a new homestead. The measure would affect local taxing authorities more than the state itself, but it would change the constitutional framework governing property tax administration in Texas.

Sentiment

Based on the bill text and the absence of recorded committee testimony or votes in the provided materials, the measure appears to be framed as a homeowner relief and tax stability proposal. Its structure suggests a generally favorable policy intent toward seniors, disabled residents, and surviving spouses by limiting unexpected tax increases on their homes. No contrary sentiment is documented in the supplied context, but the proposal would likely be viewed through the lens of local revenue impacts and property tax fairness.

Contention

The main policy tension in HJR 6 is between tax relief for vulnerable homeowners and the fiscal flexibility of local governments. Supporters would likely emphasize protecting fixed-income seniors and disabled residents from rising property tax bills, while potential critics could focus on reduced revenue for counties, cities, towns, and junior college districts and on the complexity of administering portability and surviving-spouse rules. Another possible point of discussion is that the limitation applies to political subdivisions other than school districts, which may raise questions about uneven treatment across taxing entities.