HB 1105 — DID NOT CROSS Property Taxes: Senior School Tax Exemption

House Bill 1105 would create an ad valorem homestead tax exemption for senior citizens aged 65 and older for all school taxes. The senior citizen school tax exemption would apply to both independent and county school districts. The bill allows for the school tax exemption to be given as long as an affidavit is filed with the tax commissioner. The bill would also extend the same school tax exemption to personal representatives or trustees if one or more of the property heirs that live on the property also qualify for the exemption. The bill would be subject to voter approval in November 2026 and would be effective on January 1, 2027.