89R14966 LHC-D
By: Turner H.J.R. No. 154
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a political subdivision to adopt an exemption from ad
valorem taxation of a portion, expressed as a dollar amount, of the
market value of an individual's residence homestead and providing
for the adjustment of the exemption amount in subsequent years to
reflect inflation.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(e), Article VIII, Texas
Constitution, is amended to read as follows:
(e) The governing body of a political subdivision[, other
than a county education district,] may exempt from ad valorem
taxation a portion, expressed as a dollar amount, [percentage] of
the market value of the residence homestead of a married or
unmarried adult, including one living alone. For the 2026 tax year,
the amount of the exemption may not exceed $100,000. For each
subsequent tax year, the comptroller of public accounts shall
calculate the maximum amount of the exemption by multiplying the
maximum amount of the exemption under this subsection for the
preceding tax year by the inflation rate, as defined by general law,
and adding that amount to the maximum amount of that exemption for
the preceding tax year. [In the manner provided by law, the voters
of a county education district at an election held for that purpose
may exempt from ad valorem taxation a percentage of the market value
of the residence homestead of a married or unmarried adult,
including one living alone. The percentage may not exceed twenty
percent. However, the amount of an exemption authorized pursuant
to this subsection may not be less than $5,000 unless the
legislature by general law prescribes other monetary restrictions
on the amount of the exemption.] The legislature by general law may
prohibit the governing body of a political subdivision that adopts
an exemption under this subsection from reducing the amount of or
repealing the exemption. An eligible adult is entitled to receive
other applicable exemptions provided by law. Where ad valorem tax
has previously been pledged for the payment of debt, the governing
body of a political subdivision may continue to levy and collect the
tax against the value of the homesteads exempted under this
subsection until the debt is discharged if the cessation of the levy
would impair the obligation of the contract by which the debt was
created. The legislature by general law may prescribe procedures
for the administration of residence homestead exemptions.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the governing body of a
political subdivision to adopt an exemption from ad valorem
taxation of a portion, expressed as a dollar amount, of the market
value of an individual's residence homestead and providing for the
adjustment of the exemption amount in subsequent years to reflect
inflation.
(b) The amendment to Section 1-b(e), Article VIII, of this
constitution takes effect beginning with the tax year that begins
January 1, 2026.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
governing body of a political subdivision to adopt an exemption
from ad valorem taxation of a portion, expressed as a dollar amount,
of the market value of an individual's residence homestead and
providing for the adjustment of the exemption amount in subsequent
years to reflect inflation."