Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025)
Texas Proposition 11 | |
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Election date |
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Topic Homestead tax exemptions and Property tax exemptions |
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Status On the ballot |
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Type Legislatively referred constitutional amendment |
Origin |
Texas Proposition 11, the Increase Homestead Tax Exemption for Elderly and Disabled Amendment, is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.[1][2]
A "yes" vote supports amending the state constitution to increase the property tax exemption from $10,000 to $60,000 of the market value for homesteads owned by elderly or disabled individuals. |
A "no" vote opposes amending the state constitution to increase the property tax exemption from $10,000 to $60,000 of the market value for homesteads owned by elderly or disabled individuals. |
Overview
How would Proposition 11 change the property tax exemption for elderly and disabled residents?
- See also: Text of measure
Proposition 11 would amend Article 8 of the Texas Constitution to increase the homestead property tax exemption from $10,000 to $60,000 of the market value of the residence of persons who are disabled or 65 years or older. To qualify for the disabled exemption, 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.[2]
The temporary provision of the amendment provides that the increased exemption would apply to the 2025 tax year.[2]
The Texas State Legislature also passed the implementing legislation, Senate Bill 23 (SB 23), during the 2025 legislative session. SB 23 would take effect if Proposition 11 is approved in November.
How do property tax exemptions on homesteads work in Texas?
A homestead property tax exemption reduces the taxable value of a residence. State law defines residence homestead as a structure (including a mobile home) or a separately secured and occupied portion of a structure; any land the structure is on, not to exceed 20 acres; and improvements used in the residential occupancy of the structure, if the structure and the land are owned by the same person.[3]
In addition to the elderly and disabled property tax exemption, the Texas Constitution authorizes a general homestead exemption of $100,000, which is also available to residents 65 years and older and disabled persons. This means the taxable value of a residence owned by a person 65 years or older or disabled is currently reduced by $110,000. In November, Texas voters will also be deciding on an amendment to increase the general homestead tax exemption from $100,000 to $140,000, raising the combined exemption for elderly and disabled persons to $200,000 if both amendments are approved.
Who supports and opposes Proposition 11?
- See also: Support and Opposition
Proposition 11 was endorsed by South Texans’ Property Rights Association, Texas Association of Builders, Texas Realtors, and Texas Silver-Haired Legislature during the legislative process. Ballotpedia has not located arguments in support of the ballot measure. You can share arguments, along with source links for this information, with us at editor@ballotpedia.org.[4]
Texas Policy Research opposes Proposition 11, saying, "While compassionate in intent, this measure shifts the tax burden onto younger and non-exempt Texans, expands state spending commitments without reform, and erodes tax equity. True relief should come through comprehensive reform—not piecemeal exemptions that weaken limited government and fiscal discipline."[5]
Text of measure
Ballot title
The ballot title is as follows:[2]
“ | The constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.[6] | ” |
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would amend section 1-b of Article 8 of the state constitution. The following underlined text would be added, and struck-through text would be deleted:[2]
Note: Hover over the text and scroll to see the full text.
Section 1-b
(c) The amount of $100,000 of the market value of the residence homestead of a married or unmarried adult, including one living alone, is exempt from ad valorem taxation for general elementary and secondary public school purposes. The legislature by general law may provide that all or part of the exemption does not apply to a district or political subdivision that imposes ad valorem taxes for public education purposes but is not the principal school district providing general elementary and
secondary public education throughout its territory. In addition to this exemption, the legislature by general law may exempt an amount not to exceed $60,000 $10,000 of the market value of the residence homestead of a person who is disabled as defined in Subsection (b) of this section and of a person 65 years of age or older from ad valorem taxation for general elementary and secondary public school purposes. The legislature by general law may base the amount of and condition eligibility for the additional exemption authorized by this subsection for disabled persons and for persons 65 years of age or older on economic need. An eligible disabled person who is 65 years of age or older may not receive both exemptions from a school district but may choose either. An eligible person is entitled to receive both the exemption required by this subsection for all residence homesteads and any exemption adopted pursuant to Subsection (b) of this section, but the legislature shall provide by general law whether an eligible disabled or elderly person may receive both the additional exemption for the elderly and disabled authorized by this subsection and any exemption for the elderly or disabled adopted pursuant to Subsection (b) of this section. Where ad valorem tax has previously been pledged for the payment of debt, the taxing officers of a school district may continue to levy and collect the tax against the value of 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 shall provide for formulas to protect school districts against all or part of the revenue loss incurred by the implementation of this subsection, Subsection (d) of this section, and Section 1-d-1 of this article. The legislature by general law may define residence homestead for purposes of this section.
TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
(b) The amendment to Section 1-b(c), Article VIII, of this constitution takes effect for the tax year beginning January 1, 2025.
(c) This temporary provision expires January 1, 2027.[6]
Full text
The full text is available here.
Support
Ballotpedia has not located a campaign in support of the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.
Supporters
Organizations
- South Texans’ Property Rights Association
- Texas Association of Builders
- Texas Realtors
- Texas Silver-Haired Legislature
Arguments
You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.
Opposition
Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.
Opponents
Organizations
Arguments
Campaign finance
Ballotpedia has not identified any committees registered to support or oppose the measure. 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 | |
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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 |
Background
Property tax exemptions on homesteads in Texas
- See also: Article 8, Texas Constitution
A homestead property tax exemption reduces the taxable value of a residence. The taxable value can either be the market value or the property's assessed value. Market value is the price at which the property would be sold. Assessed value is calculated by applying an assessment ratio to the market value.[7]
Article 8 of the Texas Constitution is labeled "Taxation and Revenue" and provides for the following property tax exemptions on residence homesteads:[8]
- $100,000 general property tax exemption;
- $10,000 property tax exemption for persons 65 years or older or disabled persons;
- a property tax exemption equal to the disability rating of a disabled veteran or their surviving spouse;
- a total property tax exemption for the surviving spouse of certain first responders killed or fatally injured in the line of duty;
- 100% exemption on the entire appraised value increase due to a solar or wind device being installed on the property.
State law defines residence homestead as:[3]
- a structure (including a mobile home) or a separately secured and occupied portion of a structure;
- any land the structure is on, not to exceed 20 acres; and
- improvements used in the residential occupancy of the structure, if the structure and the land are owned by the same person.
The homestead must be:[3]
- owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
- designed or adapted for human residence;
- used as a residence; and
- occupied as the individual's principal residence by an owner, the owner's surviving spouse, or a trustor or beneficiary of the trust who qualifies for the exemption.
Senate Bill 23 (2025)
The Texas State Legislature passed Senate Bill 23 (SB 23), the implementing legislation for Proposition 11, during the 2025 legislative session. SB 23 would take effect if Proposition 11 is approved. SB 23 would increase the homestead tax exemption for elderly and disabled residents from $10,000 to $60,000 of the appraised value of the homestead. The bill would also provide funds to school districts if the combined state and local revenue used to service existing debt does not meet the minimum payment on eligible debt as of September 1, 2025, due to the increase of the homestead exemption under the amendment. SB 23 would also authorize the state to provide additional financial aid to school districts if the combined state and local revenue used for maintenance and operations is less than the amount the district would be entitled to if the exemption increase was not approved [9]
SB 23 passed in the state House by a vote of 141-0, with nine not voting or absent. It passed in the state Senate by a vote of 30-1.[10]
The following chart estimates the net negative impact on the state's general revenue to cover the shortfall in school district revenue due to the increased homestead tax exemption as forecasted by the Legislative Budget Board:[11]
Property taxes in Texas
Texas does not have a state property tax. Voters repealed the constitutional authorization for a state property tax in 1982 with the approval of Proposition 1. It was approved with 72.0% of voters supporting it.[12]
Local governments, such as school districts, cities, and counties, are authorized to levy property taxes in Texas. The rate of local taxes is applied to the taxable value after any exemptions are deducted.
In fiscal year 2023, $81.4 billion was collected in property taxes in Texas. The chart below shows the property tax revenue reported by taxing unit (e.g., school district, cities, etc.):[13]
Since 2000, Texas voters have decided on and approved six constitutional amendments related to property tax limits or exemptions for elderly or disabled persons or their surviving spouses. Each was approved with at least 78% of voters supporting it.
Year | Type | Title | Description | Result | Yes Votes | No Votes |
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2022 | Proposition 1 | Authorize the Legislature to reduce the school tax limits for senior and disabled residents to reflect reductions passed as statute from the preceding tax year |
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1,128,380 (87%) |
168,141 (13%) |
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2021 | Proposition 7 | Amends the Texas Constitution to allow the legislature to extend a homestead tax limit for surviving spouses of disabled individuals as long as the spouse is 55 years old and resides at the home |
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1,285,384 (87%) |
190,109 (13%) |
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2015 | Proposition 1 | Increases the homestead exemption for school district property taxes from $15,000 to $25,000 |
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1,369,813 (86%) |
216,032 (14%) |
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2007 | Proposition 1 | Reduce the school property tax freeze amounts on homesteads of the elderly or disabled, similar to tax reductions in 2006. |
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815,596 (88%) |
113,983 (12%) |
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2003 | Proposition 13 | Allow property tax freezes on residential homesteads for people who are disabled or aged 65 or older |
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1,125,947 (81%) |
264,069 (19%) |
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2003 | Proposition 17 | Prohibit school property tax increases on residence homesteads of disabled persons. |
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1,063,917 (78%) |
304,860 (22%) |
Related amendments on the 2025 Texas ballot
Texas voters will also be deciding on five other amendments related to property tax exemptions on November 4, 2025. The legislature voted to refer amendments to:
- establish a property tax exemption on all or part of the market value of the homestead of a surviving spouse of a veteran who died from a service-connected disease;
- provide a temporary homestead exemption for improvements made to residences destroyed by fire;
- increase the homestead property tax exemption from $100,000 to $140,000 of the market value for homesteads;
- exempt from property taxes increases in a property's value—located in a county bordering Mexico—that results from building or installing border security infrastructure; and
- enact a property tax exemption on animal feed held by the property owner for retail sale.
Path to the ballot
Amending the Texas Constitution
- See also: Amending the Texas Constitution
A two-thirds (66.67%) vote is required during one legislative session for the Texas State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the Texas House of Representatives and 21 votes in the Texas State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
Senate Joint Resolution 85 (2025)
The following is the timeline of the constitutional amendment in the state legislature:
- April 16, 2025: Senate Joint Resolution 85 (SJR 85) was introduced.[1]
- April 23, 2025: The senate passed SJR 85 by 31-0 vote.[1]
Learn more about the ballot measures PDI →
Votes Required to Pass: 21 | |||
Yes | No | NV | |
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Total | 31 | 0 | 0 |
Total % | 100.0% | 0.0% | 0.0% |
Democratic (D) | 11 | 0 | 0 |
Republican (R) | 20 | 0 | 0 |
Votes Required to Pass: 100 | |||
Yes | No | NV | |
---|---|---|---|
Total | 145 | 0 | 5 |
Total % | 96.7% | 0.0% | 3.3% |
Democratic (D) | 60 | 0 | 2 |
Republican (R) | 85 | 0 | 3 |
How to cast a vote
- See also: Voting in Texas
See below to learn more about current voter registration rules, identification requirements, and poll times in Texas.
See also
View other measures certified for the 2025 ballot across the U.S. and in Texas.
Explore Texas's ballot measure history, including constitutional amendments.
Understand how measures are placed on the ballot and the rules that apply.
External links
Footnotes
- ↑ 1.0 1.1 1.2 Texas State Legislature, "SJR 85," April 24, 2025
- ↑ 2.0 2.1 2.2 2.3 2.4 Texas State Legislature, "SJR 68 text," accessed April 23, 2025
- ↑ 3.0 3.1 3.2 Texas Statutes, "Tax Code. Section 11.13," accessed July 1, 2025
- ↑ Texas State Legislature, "SJR 85 Witness list," accessed July 9, 2025
- ↑ Texas Policy Research, "2025 constitutional amendments explained," accessed July 9, 2025
- ↑ 6.0 6.1 6.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
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tag; name "quotedisclaimer" defined multiple times with different content - ↑ Texas Comptroller, "Property Tax Exemptions," accessed June 17, 2026
- ↑ Texas Constitution and Statutes, "Texas Constitution," accessed July 1, 2025
- ↑ Texas State Legislature, "Senate Bill 23 (2025) text," accessed July 7, 2025
- ↑ Texas State Legislature, "Senate Bill 23 (2025) Overview," accessed July 7, 2025
- ↑ Texas State Legislature, "Fiscal Note," accessed July 8, 2025
- ↑ Texas State Legislature, "House Joint Resolution 1," accessed June 17, 2025
- ↑ Texas Comptroller, "Property tax report," accessed June 17, 2025
- ↑ VoteTexas.gov, "Who, What, Where, When, How," accessed February 27, 2023
- ↑ Texas Secretary of State, “Request for Voter Registration Applications,” accessed February 27, 2023
- ↑ Texas Secretary of State, “Voter Registration,” accessed February 27, 2023
- ↑ 17.0 17.1 17.2 NCSL, "State Profiles: Elections," accessed July 28, 2024
- ↑ Texas Secretary of State, "Request for Voter Registration Applications," accessed July 28, 2024
- ↑ Texas Constitution and Statutes, “Election Code,” accessed February 23, 2023
- ↑ The Texas Tribune, “Texas officials flag tens of thousands of voters for citizenship checks,” January 25, 2019
- ↑ The New York Times, “Federal Judge Halts ‘Ham-Handed’ Texas Voter Purge,” February 28, 2019
- ↑ The New York Times, “Texas Ends Review That Questioned Citizenship of Almost 100,000 Voters,” April 26, 2019
- ↑ Texas Secretary of State, “Secretary Whitley Announces Settlement In Litigation On Voter Registration List Maintenance Activity,” April 26, 2019
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ 25.0 25.1 25.2 25.3 25.4 Texas Secretary of State, "Required Identification for Voting in Person," accessed February 27, 2023 Cite error: Invalid
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