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HJR 13

Proposing a constitutional amendment authorizing the legislature to provide that the officials responsible for appraising property for ad valorem taxation in a county may exclude from consideration the value of new or substantially remodeled residential property when determining the market value of an older residence homestead located in or near a tax increment financing reinvestment zone.

89th Legislature, 1st Called Session (2025) Introduced by Nicole Collier

Texas constitutional amendment allows appraisers to exclude new construction value from older homes' assessments in revitalization zones, preventing tax spikes from neighborhood improvements.

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#propertyinterests--homestead(i0616) #reinvestmentzones(s0342) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798)
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Bill Summary · HJR 13

Legislative bill overview

HJR 13 proposes a Texas constitutional amendment allowing county property appraisers to exclude the value of new or substantially remodeled homes when determining the market value of older residential properties in or near tax increment financing (TIF) reinvestment zones. This would prevent newly improved properties from artificially inflating the appraised values—and thus tax bills—of older homes in the same area.

Why is this important

Property tax assessments directly affect homeowners' tax bills. In revitalizing neighborhoods with TIF zones, new construction and improvements can drive up appraised values across the area, causing existing homeowners' taxes to increase significantly even if their own properties haven't improved. This constitutional change would protect long-term residents from sudden tax spikes due to neighborhood development, potentially allowing them to remain in their homes despite gentrification pressures.

Potential points of contention

  • Local revenue impacts: Excluding new property values from appraisals could reduce tax revenue for counties, schools, and other entities relying on property tax assessments, requiring them to raise rates elsewhere or reduce services
  • Fairness questions: The amendment creates different valuation standards for similar properties based on location, raising equity concerns about equal treatment under tax law
  • Scope ambiguity: The phrase "in or near" a TIF zone lacks precise definition, potentially creating disputes over which properties qualify for the exclusion

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

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