Texas 2025 - 89th 2nd C.S.

Texas House Bill HJR24

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

Impact

If enacted, this amendment could significantly alter the landscape of property taxation within the state. By limiting the maximum appraised value, the bill would directly impact how much homeowners and businesses pay in taxes, possibly making home ownership more accessible. Additionally, this could lead to a reevaluation of the funding available to local governments that rely heavily on property taxes for revenue, prompting discussions about alternative funding mechanisms to support essential services like education and infrastructure.

Summary

HJR24 proposes a constitutional amendment aimed at allowing the state legislature to set a cap on the maximum appraised value of real property for ad valorem tax purposes. This initiative comes amidst ongoing discussions about property tax burdens on residents and the need for more predictable tax structures. With property taxes often causing financial strain, particularly for certain demographics, HJR24 seeks to offer relief by potentially lowering the taxable value of properties, thus reducing the overall tax burden on property owners.

Contention

However, HJR24 has faced scrutiny and debate among lawmakers and constituents alike. Proponents argue that while it supports property owners, opponents are concerned about the implications for local government budgets. Critics suggest that capping property values could lead to budget shortfalls, particularly in public services that rely on stable funding from property taxes. The tension between offering tax relief and ensuring adequate funding for community services remains a key point of contention in discussions around this bill.

Companion Bills

No companion bills found.

Previously Filed As

TX HJR53

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR45

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR114

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR30

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR18

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR74

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR72

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR7

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year.

TX HJR10

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.

TX SJR19

Proposing a constitutional amendment to authorize the legislature to establish a limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.