Bill Text: TX HJR56 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to authorize the legislature to set lower limits on the maximum appraised value of residence homesteads and of real property other than a residence homestead for ad valorem tax purposes and to make permanent the limit on the maximum appraised value of real property other than a residence homestead.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR56 Detail]

Download: Texas-2025-HJR56-Introduced.html

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89R458 DRS-D
By: Tepper H.J.R. No. 56

A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to set lower limits on the maximum appraised value of residence
homesteads and of real property other than a residence homestead
for ad valorem tax purposes and to make permanent the limit on the
maximum appraised value of real property other than a residence
homestead.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1(i) and (n), Article VIII, Texas
Constitution, are amended 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 a residence homestead for ad valorem tax
purposes in a tax year to the lesser of the most recent market value
of the residence homestead as determined by the appraisal entity or
102.5 [110] percent, or a greater percentage, of the appraised
value of the residence homestead for the preceding tax year. A
limitation on appraised values authorized by this subsection:
(1) takes effect 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 that
neither the owner of the property when the limitation took effect
nor the owner's spouse or surviving spouse qualifies for an
exemption under Section 1-b of this article.
(n) This subsection does not apply to a residence homestead
to which Subsection (i) of this section applies. Notwithstanding
Subsections (a) and (b) of this section, the Legislature by general
law may limit the maximum appraised value of real 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 108 [120] 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 a parcel of 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 owns the property on
January 1; and
(2) expires on January 1 of the tax year following the
tax year in which the owner of the property ceases to own the
property.
SECTION 2. Section 1(n-1), Article VIII, Texas
Constitution, is repealed.
SECTION 3. 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 set lower limits on the maximum appraised value of
residence homesteads and of real property other than a residence
homestead for ad valorem tax purposes and to make permanent the
limit on the maximum appraised value of real property other than a
residence homestead."