Bill > HJR96

This joint resolution proposes a constitutional amendment that would allow county commissioners courts to create a new property tax exemption for homeowners. Specifically, counties would be permitted to exempt up to $100,000 from the appraised value of an individual's primary residence for ad valorem (property) tax purposes. The exemption would be optional, meaning each county's commissioners court could choose whether to adopt it. Importantly, homeowners would still be eligible to receive other existing tax exemptions in addition to this new potential exemption. The amendment includes a provision ensuring that if a county has previously pledged property tax revenue for debt payments, they can continue to levy taxes on exempted homesteads until that debt is paid off. The proposed amendment would take effect for the tax year beginning January 1, 2026, and the temporary provision related to its implementation would expire on January 1, 2027. The amendment will be submitted to voters for approval at the November 4, 2025 election, with the ballot language clearly explaining the proposed property tax exemption option for counties.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR96