Texas HJR59 proposes a constitutional amendment to allow political subdivisions to limit ad valorem taxes on homesteads of disabled or elderly.

Texas HJR59 proposes a constitutional amendment to authorize political subdivisions, excluding school districts, to establish a limitation on ad valorem taxes for residence homesteads of disabled or elderly residents and their surviving spouses. The amendment allows for a tax limitation if a person who is disabled or 65 years or older receives a residence homestead exemption. The tax limitation cannot be increased while the homestead remains the residence of the disabled or elderly person or their surviving spouse if the spouse is disabled or 55 years or older.

Texas HJR59 proposes a constitutional amendment to allow political subdivisions to limit ad valorem taxes on homesteads of disabled or elderly.

Texas HJR59 proposes a constitutional amendment to authorize political subdivisions, excluding school districts, to establish a limitation on ad valorem taxes for residence homesteads of disabled or elderly residents and their surviving spouses. The amendment allows for a tax limitation if a person who is disabled or 65 years or older receives a residence homestead exemption. The tax limitation cannot be increased while the homestead remains the residence of the disabled or elderly person or their surviving spouse if the spouse is disabled or 55 years or older.