The resolution, proposed by Schofield as H.J.R. No. 6, seeks to amend the Texas Constitution to establish a cap on the total amount of ad valorem taxes that certain political subdivisions can impose on the residence homesteads of individuals who are disabled or elderly, as well as their surviving spouses. Specifically, it stipulates that if a qualifying individual receives a residence homestead exemption, the total ad valorem taxes on that homestead cannot increase while it remains their residence. This protection extends to surviving spouses who are also disabled or aged 55 and older, ensuring they are not burdened by rising taxes after the death of the qualifying individual.
The proposed amendment includes a temporary provision that would take effect on January 1, 2026, and expire on January 1, 2027. It mandates that the amendment be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to support the limitation on ad valorem taxes for the specified groups. The resolution aims to provide financial relief and stability for vulnerable populations, ensuring that they are not disproportionately affected by tax increases on their homes.