Texas 2025 - 89th Regular

Texas House Bill HJR53 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1252 RDS-D
2	2	By: Bell of Montgomery H.J.R. No. 53
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7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment to authorize the legislature
9	9	to limit the maximum appraised value of real property for ad valorem
10	10	tax purposes.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1, Article VIII, Texas Constitution, is
13	13	amended by amending Subsection (i) and adding Subsection (i-1) to
14	14	read as follows:
15	15	(i) Notwithstanding Subsections (a) and (b) of this
16	16	section, the Legislature by general law may limit the maximum
17	17	appraised value of real property [a residence homestead] for ad
18	18	valorem tax purposes in a tax year to the lesser of the most recent
19	19	market value of the property [residence homestead] as determined by
20	20	the appraisal entity or 105 [110] percent, or a greater percentage,
21	21	of the appraised value of the property [residence homestead] for
22	22	the preceding tax year. A limitation on appraised values
23	23	authorized by this subsection:
24	24	(1) takes effect in the tax year following the first
25	25	tax year in which the owner owns the property on January 1 [as to a
26	26	residence homestead on the later of the effective date of the law
27	27	imposing the limitation or January 1 of the tax year following the
28	28	first tax year the owner qualifies the property for an exemption
29	29	under Section 1-b of this article]; and
30	30	(2) expires on January 1 of the [first] tax year
31	31	following the tax year in which [that neither] the owner of the
32	32	property when the limitation took effect ceases to own the
33	33	property, except that the Legislature by general law may provide
34	34	for the limitation applicable to a residence homestead to continue
35	35	during ownership of the property by [nor] the owner's spouse or
36	36	surviving spouse [qualifies for an exemption under Section 1-b of
37	37	this article].
38	38	(i-1) For purposes of Subsection (i) of this section, the
39	39	Legislature by general law may define real property, which may
40	40	include a manufactured or mobile home used as a dwelling.
41	41	SECTION 2. Sections 1(n) and (n-1), Article VIII, Texas
42	42	Constitution, are repealed.
43	43	SECTION 3. The following temporary provision is added to
44	44	the Texas Constitution:
45	45	TEMPORARY PROVISION. (a) This temporary provision applies
46	46	to the constitutional amendment proposed by the 89th Legislature,
47	47	Regular Session, 2025, to authorize the legislature to limit the
48	48	maximum appraised value of real property for ad valorem tax
49	49	purposes.
50	50	(b) The repeal of Sections 1(n) and (n-1), Article VIII, of
51	51	this constitution takes effect January 1, 2026, and applies only to
52	52	a tax year beginning on or after that date.
53	53	(c) This temporary provision expires January 1, 2027.
54	54	SECTION 4. This proposed constitutional amendment shall be
55	55	submitted to the voters at an election to be held November 4, 2025.
56	56	The ballot shall be printed to permit voting for or against the
57	57	proposition: "The constitutional amendment to authorize the
58	58	legislature to limit the maximum appraised value of real property
59	59	for ad valorem tax purposes to 105 percent or more of the appraised
60	60	value of the property for the preceding tax year."