Texas SJR26 proposes a constitutional amendment to allow political subdivisions to limit ad valorem taxes on homesteads of disabled or elderly.

Texas SJR26 proposes a constitutional amendment to authorize political subdivisions, excluding school districts, to set limits on ad valorem taxes for residence homesteads of disabled or elderly residents and their surviving spouses. The amendment would allow the transfer of tax limitations if a qualifying person moves to a different homestead within the same political subdivision. The amendment takes effect January 1, 2026, and a temporary provision expires January 1, 2027. Voters will decide on this amendment in the November 4, 2025 election.

Texas SJR26 proposes a constitutional amendment to allow political subdivisions to limit ad valorem taxes on homesteads of disabled or elderly.

Texas SJR26 proposes a constitutional amendment to authorize political subdivisions, excluding school districts, to set limits on ad valorem taxes for residence homesteads of disabled or elderly residents and their surviving spouses. The amendment would allow the transfer of tax limitations if a qualifying person moves to a different homestead within the same political subdivision. The amendment takes effect January 1, 2026, and a temporary provision expires January 1, 2027. Voters will decide on this amendment in the November 4, 2025 election.