Texas Proposition 7, Homestead Tax Limit for Surviving Spouses of Disabled Individuals Amendment (2021)

Texas Proposition 7
Election date November 2, 2021
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature

2021 measures
November 2
Texas Proposition 1
Texas Proposition 2
Texas Proposition 3
Texas Proposition 4
Texas Proposition 5
Texas Proposition 6
Texas Proposition 7
Texas Proposition 8
Polls
Voter guides
Campaign finance
Signature costs

Texas Proposition 7, the Homestead Tax Limit for Surviving Spouses of Disabled Individuals Amendment, was on the ballot in Texas as a legislatively referred constitutional amendment on November 2, 2021. It was approved.

A "yes" vote supported amending the state constitution to allow the surviving spouse of a disabled individual to maintain a homestead property tax limit if the spouse is 55 years of age or older at the time of the death and remains at the homestead.

A "no" vote opposed amending the state constitution, thereby maintaining that a person who is 55 years of age or older and is the surviving spouse of a disabled individual is not eligible for the homestead property tax limit on school district property taxes after the disabled individual has died.

Election results

Texas Proposition 7
Result		Votes	Percentage
Yes		1,285,384	87.12%
No		190,109	12.88%

Results are officially certified.

Source

Overview

What did Proposition 7 do?

See also: Text of measure

Proposition 7 allowed the surviving spouse of a disabled individual to maintain a homestead property tax limit if the spouse is 55 years of age or older at the time of the death and remains at the homestead. A homestead property tax limit applies to school district property taxes. In order to qualify for the disabled exemption and tax limit, the individual must also qualify to receive disability benefits under the Federal Old-Age, Survivors, and Disability Insurance Program administered by the Social Security Administration. Property taxes on the residence of a disabled individual do not increase from the year the individual qualifies for the exemption and tax limit. The amendment also added a temporary provision that would refund taxes to spouses of a deceased disabled individual for the 2020 and 2021 tax years that exceeded the amount that should have been paid with the tax limit.

How did Proposition 7 get on the ballot?

See also: Path to the ballot

To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67 percent) supermajority vote is required in both the Texas State Senate and the Texas House of Representatives. This amendment was introduced as House Joint Resolution 125 on March 8, 2021. On April 12, 2021, the state House passed HJR 125 in a vote of 147-0, with three not voting. On May 14, 2021, the Senate approved HJR 125 in a vote of 30-0 with one excused.

Have Texas voters considered other measures related to the tax limit?

See also: Related ballot measures

Since 2000, Ballotpedia has tracked four ballot measures related to property taxes limitations for disabled individuals. All four were approved with more than 75% of the vote.

How often do amendments pass in Texas?

See also: List of Texas ballot measures

Between 1995 and 2019, voters approved 91% (154 of 169) and rejected 9% (15 of 169) of the constitutional amendments that appeared on statewide ballots in Texas. An average of 13 measures appeared on odd-year statewide ballots. The number of ballot measures on odd-year statewide ballots ranged from 7 to 22.

Text of measure

Ballot title

The ballot title was as follows:

“

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.

”

Constitutional changes

See also: Article 8, Texas Constitution

The measure amended section 1-b(d) of Article 8 of the state constitution. The following underlined text was added:

Note: Hover over the text and scroll to see the full text.

(d) Except as otherwise provided by this subsection, if a person receives a residence homestead exemption prescribed by Subsection (c) of this section for homesteads of persons who are 65 years of age or older or who are disabled, the total amount of ad valorem taxes imposed on that homestead for general elementary and secondary public school purposes may not be increased while it remains the residence homestead of that person or that person's spouse who receives the exemption. If a person who is 65 years of age or older or who is disabled dies in a year in which the person received the exemption, the total amount of ad valorem taxes imposed on the homestead for general elementary and secondary public school purposes may not be increased while it remains the residence homestead of that person's surviving spouse if the spouse is 55 years of age or older at the time of the person's death, subject to any exceptions provided by general law. The legislature, by general law, may provide for the transfer of all or a proportionate amount of a limitation provided by this subsection for a person who qualifies for the limitation and establishes a different residence homestead. However, taxes otherwise limited by this subsection may be increased to the extent the value of the homestead is increased by improvements other than repairs or improvements made to comply with governmental requirements and except as may be consistent with the transfer of a limitation under this subsection. For a residence homestead subject to the limitation provided by this subsection in the 1996 tax year or an earlier tax year, the legislature shall provide for a reduction in the amount of the limitation for the 1997 tax year and subsequent tax years in an amount equal to $10,000 multiplied by the 1997 tax rate for general elementary and secondary public school purposes applicable to the residence homestead. For a residence homestead subject to the limitation provided by this subsection in the 2014 tax year or an earlier tax year, the legislature shall provide for a reduction in the amount of the limitation for the 2015 tax year and subsequent tax years in an amount equal to $10,000 multiplied by the 2015 tax rate for general elementary and secondary public school purposes applicable to the residence homestead.

TEMPORARY PROVISION.

(a) The changes to the law made by Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature, Regular Session, 2019, are validated.

(b) An action taken by a tax official in reliance on Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature, Regular Session, 2019, is validated.

(c) A collector who collected school district ad valorem taxes from a surviving spouse who, under the law as amended by Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature, Regular Session, 2019, was entitled to receive a limitation on school district taxes on the spouse’s residence homestead shall calculate the school district taxes that should have been imposed for the 2020 and 2021 tax years taking into account the change in law made by that Act and, if the taxes collected by the collector for those tax years exceed the taxes that should have been imposed as calculated under this subsection, the collector shall refund to the surviving spouse the difference between the taxes collected and the taxes that should have been imposed as calculated under this subsection.

(d)AAThis temporary provision expires January 1, 2023.

Readability score

See also: Ballot measure readability scores, 2021

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 21, and the FRE is 28. The word count for the ballot title is 46, and the estimated reading time is 12 seconds.

Support

Supporters

Officials

• State Representative Bryan Slaton (R)

Organizations

• Progress Texas
• Texas Freedom Caucus

Arguments

• Representative Jake Ellzey (R): "The surviving spouse of a disabled homeowner should not be saddled with an unexpected large increase in their tax bill. That only magnifies the tragedy of the loss of their spouse and if they are on a fixed income it even further compounds their difficulties. If a couple has a disability exemption for their homestead, when the disabled person passes away, the surviving spouse loses the exemption. HJR125 protects the surviving spouse from the loss of an important benefit."

Opposition

If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Media editorials

See also: 2021 ballot measure media endorsements

Ballotpedia identified the following media editorial boards as taking positions on Proposition 7.

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

• The Fort Worth Star-Telegram Editorial Board: "The first of two amendments expanding property-tax exemptions, this would allow the surviving spouses of elderly disabled Texans to continue to benefit from a property-tax freeze and an additional homestead exemption of up to $10,000. ... Our recommendation: Yes."
• The San Antonio Express-News Editorial Board: "We recommend voters cast a ballot FOR Proposition 7. This amendment protects an important benefit for the surviving spouses of disabled people. It validates a Texas law passed in 2019 but not included in the state constitution because the legislative session ended before lawmakers approved the required joint resolution. Because of this, some counties enforced the law and others did not."
• The Austin American-Statesman Editorial Board: "Homestead exemptions are a valuable tool to help longtime residents stay in their homes, and the additional protections are especially important for seniors and disabled residents on limited incomes. Disabled Texans who work full-time earn nearly $15,000 less, on average, than those without disabilities. Preventing them — and their families — from being taxed out of their homes is the right thing to do. Prop 7 delivers sensible protections that voters should support."
• The Dallas Morning News Editorial Board: "Recommendation: Yes. Currently, a person gets a homestead tax limitation if they are either disabled or older than 64. After they die, the benefit only passes to their spouse if the spouse qualifies under the age category. This amendment extends the benefit to widowed spouses of disabled Texans. This is a common-sense update."
• El Paso Times Editorial Board: "Proposition 7 is about consistency. It’s about ensuring disabled homeowners receive the same support as seniors, and their spouses aren’t hit with a surprise tax bill after their partner dies. Voters should wholeheartedly support Prop 7 on the Nov. 2 ballot."

Opposition

• The Austin Chronicle Editorial Board: "Propositions 7 and 8: AGAINST. These are both tweaks to existing state law regarding what property tax homestead exemptions can continue to be claimed by the surviving spouse of a deceased owner. Prop 7 applies when the owner was disabled (lowering the surviving spouse's age of eligibility to 55), Prop 8 to service members killed in the line of duty (as opposed to "in combat" as current law reads). To support them in good faith, one must support the exemptions themselves, which we do not. We are all for making it easier for taxing entities in Texas to account for personal hardship; we do not think that linking favorable tax treatment to moralistic virtue signaling is the way to go. Our democracy is in crisis precisely because the people who run this place want to preserve the benefits of good government for whom they deem the right kind of people; this is more of that, and it should be rejected."

Background

House Bill 1313 (2020)

During the 2019 legislative session, the Texas State Legislature passed and Governor Greg Abbott (R) signed House Bill 1313 (HB 1313), which authorized the surviving spouse of a disabled individual to retain a homestead tax limit on the residence if the spouse died before January 1, 2020. The 2021 amendment retroactively validated HB 1313.

Property tax exemptions and limits for disabled individuals

At the time of the election, disabled individuals may apply for a $10,000 homestead tax exemption and a limit on school district property taxes. In order to qualify for the disabled exemption and tax limit, the individual must also qualify to receive disability benefits under the Federal Old-Age, Survivors, and Disability Insurance Program administered by the Social Security Administration. Property taxes on the residence of a disabled individual or their surviving spouse do not increase from the year the individual qualifies for the exemption and tax limit.

Related ballot measures

Between 2000 and 2021, Ballotpedia tracked four Texas ballot measures related to property taxes limitations for disabled individuals:

• a Proposition 1 (2015): Proposition 1 amended the state constitution to authorize the state legislature to provide for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of an elderly or disabled person.
• a Proposition 1 (May 2007): Proposition 1 authorized the state legislature to provide for by law a reduction of the limitation amount on homesteads for the elderly or disabled.
• a Proposition 17 (September 2003): The measure prohibited an increase in school property taxes on residence homesteads of disabled persons.
• a Proposition 13 (September 2003): The measure authorized county, city, town, and junior college districts to freeze property taxes on a residential homestead of a person who was disabled or aged 65 or older.

Referred amendments on the ballot

See also: List of Texas ballot measures

The following statistics are based on ballot measures between 1995 and 2020 in Texas:

• Ballots featured 169 constitutional amendments.
• An average of 13 measures appeared on odd-year statewide ballots.
• The number of ballot measures on odd-year statewide ballots ranged from 7 to 22.
• Voters approved 91% (154 of 169) and rejected 9% (15 of 169) of the constitutional amendments.

Legislatively-referred constitutional amendments, 1995-2020
Total number	Approved	Percent approved	Defeated	Percent defeated	Odd-year average	Odd-year median	Odd-year minimum	Odd-year maximum
169	154	91.1%	15	8.9%	12.8	11	7	22

During the 2021 regular and first special legislative sessions, 251 constitutional amendments were filed in the Texas State Legislature. In the regular session, legislators filed 218 amendments, and in the first special session, legislators filed 33 amendments. Between 2009 and 2020, an average of 192 constitutional amendments were filed during regular legislative sessions. The state legislature approved an average of nine constitutional amendments during regular legislative sessions. Therefore, the average rate of certification during regular legislative sessions was 4.7%. In 2021, eight of the 218 proposed constitutional amendments were certified for the ballot during the regular session, meaning the rate of certification was 3.7%, down from 4.6% in 2019.

Path to the ballot

See also: Amending the Texas Constitution

To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote is required in both the Texas State Senate and the Texas House of Representatives.

This amendment was introduced as House Joint Resolution 125 on March 8, 2021. On April 12, 2021, the state House passed HJR 125 in a vote of 147-0, with three not voting. On May 14, 2021, the Senate approved HJR 125 in a vote of 30-0 with one excused.

Vote in the Texas House of Representatives April 12, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 100  a
	Yes	No	Not voting
Total	147	0	3
Total percent	98.0%	0.0%	2.0%
Democrat	67	0	0
Republican	80	0	3

Vote in the Texas State Senate May 14, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 21  a
	Yes	No	Not voting
Total	30	0	1
Total percent	96.77%	0.00%	3.33%
Democrat	13	0	0
Republican	17	0	1

How to cast a vote

See also: Voting in Texas

Click "Show" to learn more about voter registration, identification requirements, and poll times in Texas.

How to cast a vote in Texas

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times In Texas, all polling places are open from 7:00 a.m. to 7:00 p.m. local time. Texas is divided between the Central and Mountain time zones. An individual who is in line at the time polls close must be allowed to vote. Registration Check your voter registration status here. To register to vote in Texas, an applicant must be a United States citizen, a resident of the county in which he or she is registering, and at least 17 years and 10 months old. The deadline to register to vote is 30 days before the election. Prospective voters can request a postage-paid voter registration form online or complete the form online and return it to the county voter registrar. Applications are also available at a variety of locations including the county voter registrar’s office, the secretary of state’s office, libraries, and high schools. Voter registration certificates are mailed to newly registered voters. Automatic registration Texas does not practice automatic voter registration. Online registration See also: Online voter registration Texas does not permit online voter registration. Same-day registration Texas does not allow same-day voter registration. Residency requirements Prospective voters must reside in the county in which they are registering to vote. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Texas does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury. State law requires election officials to conduct a check of registered voters' citizenship status. Section 18.068 of the Texas Election Code says the following: “ The secretary of state shall quarterly compare the information received under Section 16.001 of this code and Section 62.113, Government Code, to the statewide computerized voter registration list. If the secretary determines that a voter on the registration list is deceased or has been excused or disqualified from jury service because the voter is not a citizen, the secretary shall send notice of the determination to the voter registrar of the counties considered appropriate by the secretary. ” —Section 18.068, Texas Election Code In January 2019, the Texas secretary of state’s office announced that it would be providing local election officials with a list of registered voters who obtained driver’s licenses or IDs with documentation such as work visas or green cards. Counties would then be able to require voters on the list to provide proof of citizenship within 30 days. The review was halted by a federal judge in February 2019, and Secretary of State David Whitley rescinded the advisory in April. A news release from Whitley’s office stated that “... going forward, the Texas Secretary of State's office will send to county voter registrars only the matching records of individuals who registered to vote before identifying themselves as non-U.S. citizens to DPS when applying for a driver's license or personal identification card. This will ensure that naturalized U.S. citizens who lawfully registered to vote are not impacted by this voter registration list maintenance process.” All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The Texas Secretary of State’s office allows residents to check their voter registration status online by visiting this website. Voter ID requirements Texas requires voters to present photo identification while voting. The following list of accepted ID was current as of October 2025. Click here for the Texas Secretary of State's page on accepted ID to ensure you have the most current information. Texas driver’s license issued by the Texas Department of Public Safety (DPS) Texas Election Identification Certificate issued by DPS Texas Personal Identification Card issued by DPS Texas Handgun License issued by DPS United States Military Identification Card containing the person’s photograph United States Citizenship Certificate containing the person’s photograph United States passport (book or card) Identification provided by voters aged 18-69 may be expired for no more than four years before the election date. Voters aged 70 and older can use an expired ID card as long as the ID is otherwise valid. Voters who are unable to provide one of the ID options listed above can sign a Reasonable Impediment Declaration and provide one of the following supporting documents: Copy or original of a government document that shows the voter’s name and an address, including the voter’s voter registration certificate Copy of or original current utility bill Copy of or original bank statement Copy of or original government check Copy of or original paycheck Copy of or original of (a) a certified domestic (from a U.S. state or territory) birth certificate or (b) a document confirming birth admissible in a court of law which establishes the voter’s identity (which may include a foreign birth document) The following voters are exempt from showing photo ID: Voters with a disability "may apply with the county voter registrar for a permanent exemption by presenting an acceptable photo identification or following the Reasonable Impediment Declaration procedure in the county." Voters who have a religious objection to being photographed and voters affected by a natural disaster declarated by the governor or president of the United States may "vote a provisional ballot, appear at the voter registrar’s office within six (6) calendar days after election day, and sign an affidavit swearing to the religious objection or natural disaster, in order for the voter’s ballot to be counted." Voters who do not have a photo ID can obtain a Texas Election Identification Certificate (EIC) at any Texas driver’s license office during regular business hours. Voters can also obtain an Election Identification Certificate from a mobile station. Locations are listed here.

See also

2021 measures

• 2021 ballot measures
• Taxes on the ballot

Texas

• Texas ballot measures
• Texas ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Full text of HJR 125
• Official State Voter Guide