Texas HB41: Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

What the bill says

An act relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

From the introduced text, August 15, 2025:

A BILL TO BE ENTITLED AN ACT relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. The heading to Section 11.261, Tax Code, is amended to read as follows: Sec. 11.261. LIMITATION OF[ADDED: TAX IMPOSED BY TAXING UNIT OTHER ] [ADDED: THAN SCHOOL DISTRICT][[DELETED: COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT ] [DELETED: TAX]] ON HOMESTEADS OF[ADDED: INDIVIDUALS WHO ARE]DISABLED[ADDED: OR][[DELETED: AND]] ELDERLY. SECTION 2. Section 11.261, Tax Code, is amended by amending Subsections (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), and (l) and adding Subsections (b-1) and (b-2) to read as follows: (a) This section applies only to a[ADDED: taxing unit other than a ] [ADDED: school district][[DELETED: county, municipality, or junior college district ] [DELETED: that has established a limitation on the total amount of taxes that ] [DELETED: may be imposed by the county, municipality, or junior college ] [DELETED: district on the residence homestead of a disabled individual or an ] [DELETED: individual 65 years of age or older under Section 1-b(h), Article ] [DELETED: VIII, Texas Constitution]]. (b) The tax officials shall …

Sponsors

• Mike Schofield (R, HD-132) · primary sponsor

Latest actions

1. August 20, 2025: Referred to Ways & Means
2. August 20, 2025: Read first time
3. August 15, 2025: Filed

Common questions

What is HB41?

HB41 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

What does HB41 do?

In its own words: An act relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

What is the status of HB41?

In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).

Who sponsored HB41?

Mike Schofield (R, HD-132).

Where is the official record for HB41?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00041