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

HB 1648 limits property taxes for disabled or elderly homeowners (65+), and their surviving spouses, in Texas counties, municipalities, and junior college districts. It caps annual property taxes on qualifying homesteads at the amount paid in the first year the homeowner qualified for the exemption, preventing future increases above that level. The bill allows tax increases only if homeowners make significant improvements to their property (beyond repairs or required upgrades). This directly affects thousands of elderly and disabled Texans who own their primary homes, providing tax stability for their residences.