Bill Text: TX HJR153 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced) 2025-03-24 - Referred to s/c on Property Tax Appraisals by Speaker [HJR153 Detail]
Download: Texas-2025-HJR153-Introduced.html
| 89R12399 CJC-D | ||
| By: Dean | H.J.R. No. 153 | |
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| proposing a constitutional amendment to authorize the legislature | ||
| to provide for a reduction of the appraised value of a residence | ||
| homestead for ad valorem tax purposes for the first tax year in | ||
| which the owner qualifies the property for a residence homestead | ||
| exemption based on the amount by which the limitation on increases | ||
| in the appraised value of a residence homestead reduced the | ||
| appraised value of the owner's former residence homestead for the | ||
| last tax year in which the owner qualified the former residence | ||
| homestead for a residence homestead exemption. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1, Article VIII, Texas Constitution, is | ||
| amended by adding Subsection (i-1) to read as follows: | ||
| (i-1) The Legislature by general law may provide that the | ||
| owner of a residence homestead who receives a limitation on | ||
| increases in the appraised value of the residence homestead under | ||
| Subsection (i) of this section and who subsequently qualifies a | ||
| different property as the owner's residence homestead is entitled | ||
| to a reduction in the appraised value of the subsequently qualified | ||
| residence homestead for the first tax year in which the owner | ||
| qualifies the subsequently qualified homestead for a residence | ||
| homestead exemption in an amount equal to all or part of the amount | ||
| by which the limitation provided by Subsection (i) of this section | ||
| reduced the appraised value of the owner's former residence | ||
| homestead for the last tax year in which the owner qualified the | ||
| former residence homestead for a residence homestead exemption. A | ||
| general law enacted under this subsection may prescribe a limit on | ||
| the dollar amount of the reduction an owner may receive under this | ||
| subsection. | ||
| SECTION 2. 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 to authorize the | ||
| legislature to provide for a reduction of the appraised value of a | ||
| residence homestead for ad valorem tax purposes for the first tax | ||
| year in which the owner qualifies the property for a residence | ||
| homestead exemption based on the amount by which the limitation on | ||
| increases in the appraised value of a residence homestead reduced | ||
| the appraised value of the owner's former residence homestead for | ||
| the last tax year in which the owner qualified the former residence | ||
| homestead for a residence homestead exemption." | ||
