Texas HJR43 proposes a constitutional amendment to exempt certain elderly persons and their surviving spouses from ad valorem taxation on their.
Texas HJR43 proposes 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. Specifically, a person aged 72 or older who has received the exemption for at least the preceding 10 years is entitled to this exemption. The surviving spouse of a deceased person who qualified for the exemption is also entitled to the exemption if they were at least 55 years old at the time of the spouse's death and the property remained their homestead.
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