Texas HJR105 proposes a constitutional amendment to limit ad valorem taxes on residence homesteads for disabled or elderly individuals and their.
Texas HJR105 proposes a constitutional amendment to establish a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses. The amendment allows for an increase in taxes only if the value of the homestead is increased by improvements other than repairs. The amendment also allows for the transfer of tax limitations if a person qualifies for the limitation and establishes a different residence homestead.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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