Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.

SB 2520 clarifies how Texas school districts calculate property tax limits for elderly or disabled homeowners who qualify for homestead exemptions. It specifies that for the tax year immediately following the first year of qualification, the tax cap is the lower of either the previous year's tax (adjusted per existing rules) or the actual tax amount in that first qualifying year. This bill, effective January 1, 2026, only clarifies existing law without changing benefits or creating new exemptions. It directly affects eligible homeowners in school districts by ensuring predictable tax calculations during their initial qualification period.