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HJR 23

Proposing a constitutional amendment to abolish ad valorem taxes.

89th Legislature, 2nd Called Session (2025) Introduced by Sergio Muñoz

Proposed Texas constitutional amendment eliminating ad valorem property taxes without specifying replacement revenue, risking major funding shortfalls for schools and local services.

Referred to Ways & Means
#bonds(s6060) #politicalsubdivisions(i0588) #propertyinterests--personalproperty(i0600) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--general(i0815) #taxation--property-miscellaneous(i0797) #taxation--schooldistrict(i0785)
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Bill Summary · HJR 23

Legislative bill overview

HJR 23 proposes a constitutional amendment to abolish ad valorem taxes in Texas—property taxes levied as a percentage of assessed property value. This requires approval by the Texas Legislature and then voter ratification to amend the state constitution. The bill does not specify replacement revenue mechanisms or implementation details.

Why is this important

Ad valorem taxes fund essential services including public schools (which receive roughly 50% of property tax revenue), local governments, and emergency services. Eliminating this revenue source without identified alternatives would create a substantial funding gap—Texas collected approximately $70+ billion in property tax revenue in recent fiscal years. This directly affects school budgets, municipal operations, and property tax burdens on homeowners and businesses.

Potential points of contention

  • Fiscal impact and service funding: No replacement revenue sources are identified, raising questions about how schools, police, fire departments, and local infrastructure would be financed
  • Regressivity concerns: Property taxes are debated as regressive or progressive depending on assessment methods; elimination could shift tax burden to other forms (sales, income, or business taxes) with different distributional effects
  • State vs. local authority: Ad valorem taxes fund both state-mandated education and local services; abolishing them could require major state funding restructuring and reduce local government autonomy

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

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