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HJR 96

Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

89th Legislature (2025) Introduced by Venton Jones

Constitutional amendment allowing Texas counties to exempt fixed dollar amounts of homestead property value from county property taxes instead of only percentage-based exemptions.

Left pending in committee
#countygovernment--general(i0096) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 96

Legislative bill overview

HJR 96 proposes a constitutional amendment that would allow Texas county commissioners courts to exempt a fixed dollar amount of residential homestead property value from county property taxes. Currently, Texas constitutional law limits exemptions to percentages of home value rather than fixed dollar amounts, so this amendment would expand local taxing authority options.

Why is this important

This amendment directly affects property tax burdens for homeowners, potentially allowing counties to offer more generous or flexible exemptions that could benefit middle and lower-income homeowners. The change would give individual counties greater discretion in setting their own tax policy, reflecting different local priorities and fiscal needs across Texas's diverse regions.

Potential points of contention

  • Revenue impact: Counties offering substantial dollar-amount exemptions could experience significant revenue loss, potentially requiring service cuts or tax rate increases on non-exempt properties
  • Equity concerns: A fixed dollar exemption may disproportionately benefit higher-value properties in wealthy areas while providing minimal relief in lower-cost regions, raising fairness questions
  • Implementation variability: Allowing each county to set its own exemption amount could create inconsistent treatment of similarly-situated homeowners across Texas, complicating comparability and potentially triggering tax base erosion competition between counties

Compiled from official sources — confirm details with the bill’s official record.

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