HB 155 — Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

Bill Text

• Introduced View text Current pdf

Compared against the Texas statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 5 section(s) of the Texas statutes: Section 11.13, Tax Code, Section 33.01(d), Tax Code, Section 44.004(c), Education Code, Section 46.071, Education Code, Section 48.2543, Education Code.

• Section 11.13, Tax Code

  or of this section → , (s), or (t) taxing (s) In addition to any other exemptions provided by this section, an individual is entitled to an exemption from taxation of the total appraised value of the individual's residence homestead if: (1) the individual is 72 years of age or older; and (2) the individual has received an exemption under this section for the residence homestead for at least the preceding 10 years. (t) The surviving spouse of an individual who qualified for an exemption under Subsection (s) is entitled to an exemption from taxation of the total appraised value of the same property to which the deceased spouse's exemption applied if: (1) the deceased spouse died in a year in which the deceased spouse qualified for the exemption; (2) the surviving spouse was 55 years of age or older when the deceased spouse died; and (3) the property was the residence homestead of the surviving spouse when the deceased spouse died and remains the residence homestead of the surviving spouse.

  amended

• or → , or (s),

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• or → , or (s),

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• or → , , or (s) or an exemption under Section 11.13(s) for an individual 72 years of age or older or an exemption under Section 11.13(t) for the surviving spouse of an individual 72 years of age or older or an exemption under Section 11.13(s) for an individual 72 years of age or older or 72 as applicable, or an exemption under Section 11.13(s) for an individual 72 years of age or older, as applicable, or an exemption under Section 11.13(s) for an individual 72 years of age or older or (t), as applicable, or an exemption under Section 11.13(s) for an individual 72 years of age or older

  amended

• or → , or (s),

  amended

• or → , or (s),

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• or or → , or (s), , or (s),

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• or or → , or (s), , or (s),

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• Section 33.01(d), Tax Code

  or → Section 11.13(s) for a person who is 72 years of age or older and the chief appraiser subsequently cancels the exemption because the property owner was younger than 72 years of age; or (4) or (t)

  amended

• Section 44.004(c), Education Code

  or and → , or persons 72 years of age or older or their surviving spouses, ; and (10) contain the following statement in bold print: "Under state law, the residence of a person 72 years of age or older or of the surviving spouse of such a person, if the surviving spouse was 55 years of age or older when the person died, is exempt from taxes "

  amended

• Section 46.071, Education Code

  Subsections and (b-2) that this section → (a-5) Beginning with the 2027-2028 school year, in addition to state aid a school district is entitled to under Subsection (a-2), a school district is also entitled to additional state aid under this subchapter to the extent that state and local revenue used to service debt eligible under this chapter is less than the state and local revenue that would have been available to the district under this chapter as it existed on September 1, 2026, if the residence homestead exemption for a person 72 years of age or older or the person's surviving spouse under Section 1-b(s), Article VIII, Texas Constitution, as proposed by the 89th Legislature, 2nd Called Session, 2025, had not been adopted. (b-5) Subject to Subsections (c-2), (d), and (e), additional state aid under this section beginning with the 2027-2028 school year is equal to the amount by which the loss of local interest and sinking revenue for debt service attributable to the residence homestead exemption under Section 1-b(s), Article VIII, Texas Constitution, as proposed by the 89th Legislature, 2nd Called Session, 2025, is not offset by a gain in state aid under this chapter. Subsection or (a-5) or as of September 1, 2026, respectively, or as of September 1, 2026, respectively, the applicable Subsection (a-2) or (a-5)

  amended

• (d-3) The amount of additional state aid provided under this section may not be reduced under Subsection (d-1) to an amount below the additional state aid provided under Subsection (a-5).

  amended

• Section 48.2543, Education Code

  (a-4) Beginning with the 2027-2028 school year, in addition to state aid a school district is entitled to under Subsection (a-1), a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2026, if the residence homestead exemption for a person 72 years of age or older or the person's surviving spouse under Section 1-b(s), Article VIII, Texas Constitution, as proposed by the joint resolution to add that subsection adopted by the 89th Legislature, 2nd Called Session, 2025, had not been adopted. (b-1) The lesser of the school district's currently adopted maintenance and operations tax rate or the adopted maintenance and operations tax rate for the 2026 tax year is used for the purpose of determining additional state aid under Subsection (a-4).

  amended

• 11.13(s) or (t),

  amended

• 11.13(s) or (t),

  amended

Action History

1. August 18, 2025

   Referred to Ways & Means

2. August 18, 2025

   Read first time

3. August 15, 2025

   Filed

Sponsors

• Cecil Bell · Primary

Subjects