Bill > SJR31

This joint resolution proposes a constitutional amendment that would allow county commissioners courts in Texas to create a new property tax exemption for residential homeowners. Specifically, the amendment would permit counties to exempt up to $100,000 from the appraised value of an individual's primary residence for tax purposes. Ad valorem taxation, which means property taxes based on the assessed value of the property, would be partially reduced for eligible homeowners. The exemption would take effect for the tax year beginning January 1, 2026, and would not impact existing debt obligations, meaning counties could still collect previously pledged tax revenues. Homeowners would still be eligible for other existing tax exemptions. The proposed amendment would be submitted to Texas voters in a statewide election on November 4, 2025, where voters can choose to approve or reject the constitutional change. The temporary provision related to this amendment would expire on January 1, 2027, providing a specific timeframe for implementation and review.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR31