Bill Text: TX HJR45 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR45 Detail]

Download: Texas-2025-HJR45-Introduced.html

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89R2088 LHC-D
By: Vasut H.J.R. No. 45

A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to limit the maximum appraised value of real property for ad valorem
tax purposes.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1, Article VIII, Texas Constitution, is
amended by amending Subsection (i) and adding Subsection (i-1) to
read as follows:
(i) Notwithstanding Subsections (a) and (b) of this
section, the Legislature by general law may limit the maximum
appraised value of real property [a residence homestead] for ad
valorem tax purposes in a tax year to the lesser of the most recent
market value of the property [residence homestead] as determined by
the appraisal entity or 103.5 [110] percent, or a greater
percentage, of the appraised value of the property [residence
homestead] for the preceding tax year. A limitation on appraised
values authorized by this subsection:
(1) takes effect in the tax year following the first
tax year in which the owner owns the property on January 1 [as to a
residence homestead 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 the owner qualifies the property for an exemption
under Section 1-b of this article]; and
(2) expires on January 1 of the [first] tax year
following the tax year in which [that neither] the owner of the
property when the limitation took effect ceases to own the
property, except that the Legislature by general law may provide
for the limitation applicable to a residence homestead to continue
during ownership of the property by [nor] the owner's spouse or
surviving spouse [qualifies for an exemption under Section 1-b of
this article].
(i-1) For purposes of Subsection (i) of this section, the
Legislature by general law may define real property, which may
include a manufactured or mobile home used as a dwelling.
SECTION 2. Sections 1(n) and (n-1), Article VIII, Texas
Constitution, are repealed.
SECTION 3. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, to authorize the legislature to limit the
maximum appraised value of real property for ad valorem tax
purposes.
(b) The repeal of Sections 1(n) and (n-1), Article VIII, of
this constitution takes effect January 1, 2026, and applies only to
a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2027.
SECTION 4. 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 of real property
for ad valorem tax purposes to 103.5 percent or more of the
appraised value of the property for the preceding tax year."