Bill Caption

Proposing a 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.

Fiscal Notes

Passage of the resolution and voter approval of the amendment would allow the surviving spouse of a disabled person to retain the limitation on school district ad valorem taxes, provided the spouse is 55 years of age or older at the time of the person's death. As a result, school district ad valorem taxes could be reduced and state costs could increase through the operation of the school funding formulas.

The cost to the state for publication of the resolution is $178,333.

Bill Analysis

HJR 125 proposes a constitutional amendment mandating tax collectors to take into account changes made by Acts of the 86th Legislature, which entitled certain individuals to receive a limitation on school district taxes,  and to issue refunds to those that were overcharged during the 2020 and 2021 tax years. 

Vote Recommendation Notes

While we oppose tax carve-outs for preferred classes of taxpayers, we recognize this does not create a new carve-out but merely provides a legislative cleanup for previously enacted legislation. For these reasons, Texas Action is neutral on HJR 125.