Texas proposes a constitutional amendment to exempt certain disabled individuals and their guardians from ad valorem taxation.
The Texas Legislature proposes a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian. The amendment allows political subdivisions to exempt at least $3,000 of the market value of such residence homesteads. The amendment will be submitted to voters in November 2025.
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