TX
Texas House Bill HJR102

Texas 2025 - 89th Regular

Texas House Bill HJR102

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 provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

Impact

If passed, this amendment would directly impact the Texas Constitution, specifically Article VIII, by adding a new section allowing the legislature to define what constitutes 'energy efficiency-related improvements' and set eligibility requirements for the proposed tax exemptions. The measure aims to incentivize homeowners to invest in energy efficiency technologies, which could lead to increased home valuations and stimulate local economies through the installation of new technologies and services.

Summary

HJR102 is a joint resolution proposing a constitutional amendment that would authorize the Texas Legislature to provide exemptions from ad valorem taxation for the market value of residential real property resulting from certain energy efficiency-related improvements. This initiative seeks to promote energy-efficient upgrades in residential properties by enabling homeowners to benefit financially through tax exemptions, thereby encouraging investments in sustainability and reducing overall energy consumption within the state.

Contention

While proponents of HJR102 argue that it will foster energy conservation and provide financial relief to homeowners, there may be concerns regarding the long-term implications for county revenues that rely on property taxes. Critics could question whether such exemptions would disproportionately benefit wealthier homeowners who can afford energy upgrades, thus widening the gap in tax equity across socioeconomic groups. Discussions may arise around how to ensure that such benefits are accessible to all residents, particularly those in lower-income brackets who may not have the means to make energy-efficient improvements.

Companion Bills

TX HB1485

Enabled by Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.

TX HB2039

Enabled by Relating to an exemption from ad valorem taxation of the amount of the appraised value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

Previously Filed As

TX HJR187

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HB4950

Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HJR158

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.

TX HJR179

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes and exempt from ad valorem taxation a portion of the market value of rental real property that primarily serves as the residence of the occupants of the property.

TX HJR101

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.

TX HJR150

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

TX SJR83

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.

TX HJR157

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure.

TX HJR159

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a mineral interest that has a value of less than a certain amount.

TX HJR104

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a percentage of the market value of the tangible personal property a person owns that consists of inventory held for sale at retail.

Similar Bills

No similar bills found.