Texas House Joint Resolution 20 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on August 11 2021 - 25% progression, died in chamber
Action: 2021-08-11 - Filed
Text: Latest bill text (Introduced) [HTML]

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

Rep. Stephen Allison [R]

Rep. Ryan Guillen [R]

Date	Chamber	Action
2021-08-11	House	Filed

HB157 (Enabled by) 2021-08-11 - Filed

Type	Source
Summary	https://capitol.texas.gov/BillLookup/History.aspx?LegSess=872&Bill=HJR20
Text	https://capitol.texas.gov/tlodocs/872/billtext/html/HJ00020I.htm