WeVote
Log In

Bill

Bill

HJR 32

Proposing a constitutional amendment to abolish ad valorem taxes.

89th Legislature, 1st Called Session (2025) Introduced by Sergio Muñoz

Constitutional amendment to eliminate Texas property taxes without specified replacement revenue, potentially destabilizing local government funding for schools and services.

Filed
#politicalsubdivisions(i0588) #propertyinterests--personalproperty(i0600) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-miscellaneous(i0797) #taxation--schooldistrict(i0785)
0
WeVote Research Nonpartisan
Bill Summary · HJR 32

Legislative bill overview

HJR 32 proposes a constitutional amendment that would eliminate ad valorem (property) taxes in Texas. This requires approval by the Texas Legislature and then voter ratification through a statewide referendum. The amendment would fundamentally restructure how local governments fund schools, roads, emergency services, and other essential infrastructure currently supported by property tax revenue.

Why is this important

Property taxes generate approximately $60+ billion annually for Texas schools, counties, cities, and special districts—making them the largest revenue source for local government operations. Abolishing them without establishing replacement funding mechanisms would create a severe fiscal crisis for public services unless alternative revenue sources (income tax, sales tax increases, or state funding) are implemented. This represents one of the most consequential potential changes to Texas's fiscal structure in decades.

Potential points of contention

  • Funding gap: No identified replacement revenue source; eliminating property taxes without alternatives would devastate school districts, counties, and municipalities
  • Equity concerns: Property tax elimination may disproportionately affect rural areas and lower-income regions dependent on local ad valorem revenue, while potentially benefiting wealthy property owners
  • Constitutional complexity: Requires both legislative supermajority approval and voter referendum; unclear if companion legislation addresses the $60+ billion annual funding shortfall

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

Sign in to ask a question.