Bill > HJR104

This joint resolution proposes a constitutional amendment that would authorize the Texas legislature to permanently set a limit on 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 property's assessed value. Currently, Section 1(n-1) of Article VIII of the Texas Constitution, which governs this tax limitation, would be repealed. The proposed amendment would be submitted to voters for approval at the November 4, 2025 election, with the ballot specifically asking voters whether they support authorizing the legislature to make permanent the current limit on non-homestead property tax appraisals. This change could potentially provide more stability and predictability in property tax assessments for commercial, industrial, and other non-residential properties by allowing the legislature to establish a consistent long-term cap on their appraised values.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR104