Bill Text: TX HJR83 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR83 Detail]

Download: Texas-2025-HJR83-Introduced.html

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89R218 TJB-D
By: Raymond H.J.R. No. 83

A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to exclude from the market value of real property for ad valorem tax
purposes the value of any improvement, or any feature incorporated
in an improvement, made to the property if the primary purpose of
the improvement or feature is compliance with the requirements of
standards that address accessible design of buildings or other
facilities.
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) The Legislature by general law may exclude from the
market value of real property for ad valorem tax purposes the value
of any improvement, or any feature incorporated in an improvement,
made to the property if the primary purpose of the improvement or
feature is compliance with the requirements of the 2010 Americans
with Disabilities Act Standards for Accessible Design or any
successor standards that address accessible design of buildings or
other facilities and are promulgated under the Americans with
Disabilities Act of 1990 (42 U.S.C. Section 12101 et seq.) or a
successor statute. The Legislature by general law may prescribe
additional eligibility requirements for the exclusion of value
authorized 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 exclude from the market value of real property for ad
valorem tax purposes the value of any improvement, or any feature
incorporated in an improvement, made to the property if the primary
purpose of the improvement or feature is compliance with the
requirements of standards that address accessible design of
buildings or other facilities."