Bill > HJR26

This joint resolution proposes a constitutional amendment to authorize the Texas Legislature to permanently limit the maximum appraised value of real property that is not a primary residence homestead for ad valorem tax purposes. Ad valorem taxes are property taxes calculated based on the assessed value of the property. By repealing Section 1(n-1) of Article VIII of the Texas Constitution, the resolution aims to provide the legislature with ongoing authority to control how non-residential property is valued for tax assessment. The proposed amendment would be submitted to Texas voters in a statewide election on November 4, 2025, where voters will decide whether to approve the constitutional change. If passed, this would give the state legislature more flexibility in managing property tax valuations for commercial, industrial, agricultural, and other non-residential properties.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR26