Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

HJR 179 proposes a constitutional amendment to exempt the full market value of a primary residence (homestead) from property taxes for Texans aged 70 or older. It also extends this exemption to surviving spouses who were at least 55 when their spouse died and continue living in the same home. The amendment would take effect January 1, 2026, but requires voter approval in a November 2025 election to become part of the Texas Constitution. If approved, it would change current property tax rules to provide complete exemption for eligible elderly homeowners and their surviving spouses.