Bill > SJR30

This joint resolution proposes a constitutional amendment that would allow local government bodies (political subdivisions) in Texas to create a new property tax exemption for homeowners. Specifically, the amendment would enable these governing bodies to exempt a specific dollar amount from the market value of a person's primary residence for tax purposes, with the exemption amount being at least $5,000. The legislature could potentially restrict local governments from reducing or eliminating this exemption once established. Homeowners would still be eligible for other existing tax exemptions, and if ad valorem (property) taxes have previously been committed to paying off debt, those taxes can continue to be collected even with the new exemption. The proposed amendment would take effect for the tax year beginning January 1, 2026, and the temporary provision related to this change would expire on January 1, 2027. The amendment will be submitted to Texas voters for approval in a statewide election on November 4, 2025, with the ballot providing a clear explanation of the proposed change.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR30