Bill Text: TX HJR30 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a limitation on the maximum appraised value for ad valorem tax purposes of certain leased residential real property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR30 Detail]

Download: Texas-2025-HJR30-Introduced.html

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89R250 LHC-D
By: Goodwin H.J.R. No. 30

A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for a limitation on the maximum appraised value for ad
valorem tax purposes of certain leased residential real property.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1, Article VIII, Texas Constitution, is
amended by adding Subsection (k) to read as follows:
(k) This subsection applies only to real property that is a
single-family residential property leased to a lessee and used by
the lessee as a primary residence and that is leased to the lessee
for a rent that does not exceed the fair market
rent. Notwithstanding Subsections (a) and (b) of this section, the
Legislature by general law may limit the maximum appraised value of
such property for ad valorem tax purposes in a tax year to the
lesser of the most recent market value of the property as determined
by the appraisal entity or 110 percent, or a greater percentage, of
the appraised value of the property for the preceding tax year. The
general law enacted under this subsection may prescribe additional
eligibility requirements for the limitation on appraised values
authorized by this subsection. A limitation on appraised values
authorized by this subsection:
(1) takes effect as to real property described by this
subsection on the later of the effective date of the law imposing
the limitation or January 1 of the tax year following the first tax
year in which the owner of the property leases the property for an
amount described by this subsection; and
(2) expires on January 1 of the tax year following the
first tax year in which the owner of the property ceases to lease
the property for an amount described by this subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to limit the maximum appraised value for ad valorem tax
purposes of certain leased residential real property to 110 percent
or more of the appraised value of the property for the preceding tax
year."