Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

This bill proposes a constitutional amendment to limit property taxes on qualifying homes in Texas. It directly affects disabled individuals, residents aged 65 or older, and their surviving spouses (who must be 55+ at the time of the homeowner's death). The amendment prevents cities, counties, and junior college districts from increasing property taxes on these homes - known as "residence homesteads" - while they remain the primary residence, except for tax increases tied to home improvements (not repairs or government-mandated upgrades). The limitation would apply to taxes from all local governments except school districts, and includes provisions for transferring the tax limit if the homeowner moves within the same jurisdiction.