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SJR 30

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.

89th Legislature (2025) Introduced by Sarah Eckhardt and 1 co-sponsor

Constitutional amendment allows Texas local governments to exempt fixed dollar amounts of home values from property taxes, replacing percentage-based exemptions.

Referred to Local Government
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · SJR 30

Legislative bill overview

SJR 30 proposes a constitutional amendment that would allow Texas cities, counties, and other local governing bodies to exempt a fixed dollar amount of residential property value from local property taxes (ad valorem taxation). Currently, Texas law limits exemptions to percentage-based reductions. This amendment would enable localities to offer flat-dollar exemptions instead—for example, exempting the first $50,000 of a home's value regardless of total assessed value.

Why is this important

Property tax exemptions directly affect how much homeowners pay in local taxes and how much revenue local governments collect for schools, emergency services, and infrastructure. This change could make homeownership more affordable for lower-value properties while potentially reducing tax bases for local services. The ability to set their own dollar-amount exemptions would give individual Texas communities flexibility to tailor tax policy to local economic conditions.

Potential points of contention

  • Revenue impact uncertainty: Local governments face unpredictable tax revenue losses if exemption amounts aren't carefully calibrated; poorer communities may be hit harder
  • Equity concerns: Fixed-dollar exemptions benefit lower-priced homes proportionally more than expensive homes, raising questions about fairness across different neighborhoods and income levels
  • Implementation complexity: Schools and other local entities dependent on property tax revenue would need to adjust budgets; no clear mechanism addresses potential service cuts

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

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