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|Texas Constitutional Amendment - Proposition 7 - AGAINST|
The constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on the school district ad valorem taxes on the spouse’s residence homestead if the spouse is 55 years of age or older at the time of the person’s death.
Origin: House Joint Resolution 125 by State Rep. Jake Ellzey (R–Waxahachie)
What it Does: Extends the current homestead school tax limit for disabled individuals to surviving spouses who are at least 55 years old and reside at the home.
Background: The Texas Constitution, Article 8, Sec. 1-b, establishes residence homestead tax exemptions and limitations on property taxes. This section allows the Legislature by law to exempt up to $10,000 of the market value of the residence homestead of a person who is disabled or who is at least 65 years old from property taxation for public school purposes. If a person 65 years old or older dies in a year in which the person received the exemption, taxes on the property may not be increased while it remains the residence homestead of the person’s surviving spouse if the spouse is at least 55 years old at the time of the person’s death. Texas Tax Code, Sec. 11.26, codifies the residence homestead exemption for the surviving spouse of an individual who is at least 65. In 2019, the 86th Legislature enacted HB 1313, which expanded the exemption under this section to include the surviving spouse of an individual who is disabled.
MCTP Position: While maybe well-intentioned, where do the entitlements end? Taxed Enough Already.