Bill > SJR21

This joint resolution proposes a constitutional amendment to give the Texas Legislature more flexibility in setting limits on property tax appraisals for residential homesteads. Specifically, it would modify the current law to allow the Legislature to set the maximum appraised value at 105 percent (changed from 110 percent) of the previous year's appraised value or potentially a higher percentage. The amendment would take effect when a new law is implemented or on January 1st following the first tax year the homeowner qualifies for a homestead exemption. The limitation would remain in place until the original homeowner or their spouse no longer qualifies for the homestead exemption. The proposed amendment will be submitted to voters for approval at the November 4, 2025 election, with the ballot language clearly stating the proposed change to allow the Legislature to set a lower limit on residential homestead property tax appraisals. The term "ad valorem taxation" refers to property taxes based on the assessed value of the property.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR21