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  89R10976 MLH-D     By: Dorazio H.J.R. No. 179       A JOINT RESOLUTION   proposing a constitutional amendment to exempt from ad valorem   taxation the total market value of the residence homesteads of   certain elderly persons and their surviving spouses.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b, Article VIII, Texas Constitution,   is amended by adding Subsection (u) to read as follows:           (u)     A person is entitled to an exemption from ad valorem   taxation of the total market value of the person's residence   homestead if the person is 70 years of age or older.   The surviving   spouse of a person who received an exemption under this subsection   for the residence homestead of a person 70 years of age or older is   entitled to an exemption from ad valorem taxation of the total   market value of the same property if the deceased spouse died in a   year in which the deceased spouse received the exemption, the   surviving spouse was 55 years of age or older when the deceased   spouse died, and the property was the residence homestead of the   surviving spouse when the deceased spouse died and remains the   residence homestead of the surviving spouse. Where ad valorem tax   of a political subdivision has previously been pledged for the   payment of debt, the taxing officers of the political subdivision   may continue to levy and collect the tax against the value of   residence homesteads exempted under this subsection until the debt   is discharged if the cessation of the levy would impair the   obligation of the contract by which the debt was created.   The   legislature by general law may prescribe procedures for the   administration of this subsection.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION. (a)   This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, to exempt from ad valorem taxation the total   market value of the residence homesteads of certain elderly persons   and their surviving spouses.           (b)     Section 1-b(u), Article VIII, of this constitution   takes effect January 1, 2026.           (c)  This temporary provision expires January 1, 2027.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment to exempt from ad   valorem taxation the total market value of the residence homestead   of a person 70 years of age or older or the person's surviving   spouse."