Bill > HJR30

This joint resolution proposes a constitutional amendment to modify how the Texas Legislature can limit the maximum appraised value of real property for ad valorem tax purposes (property taxes). The amendment would allow the Legislature to cap the appraised value of real property at either the most recent market value determined by an appraisal entity or 105 percent (previously 110 percent) of the property's appraised value from the previous tax year. The limitation would take effect in the tax year following the first year the owner owns the property on January 1 and would expire when the original property owner no longer owns the property, with potential provisions for continuing the limitation for a spouse or surviving spouse. The amendment also allows the Legislature to define real property, which could include manufactured or mobile homes used as dwellings. The proposed amendment will be submitted to voters in a May 2, 2026 election, with ballot language specifically asking voters whether they support authorizing the Legislature to limit property appraisal increases to 105 percent or more of the previous year's value.

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HJR30