Bill > HJR102

This joint resolution proposes a constitutional amendment to allow the Texas legislature to create a property tax exemption for residential properties that have installed energy efficiency-related improvements. Specifically, the amendment would permit the legislature to exempt the portion of a home's market value that results from these energy-efficient upgrades from ad valorem taxation (a type of property tax calculated based on the property's assessed value). The legislature would have the authority to define what constitutes an "energy efficiency-related improvement" and establish additional eligibility requirements for the tax exemption. If approved by voters in a November 4, 2025 election, this amendment would provide homeowners with a potential financial incentive to make energy-saving home improvements by reducing their property tax burden for those investments. The ballot language will directly ask voters whether they support authorizing this specific type of property tax exemption.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR102