WeVote
Log In

Bill

Bill

HJR 18

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

89th Legislature, 2nd Called Session (2025) Introduced by Cecil Bell

Texas constitutional amendment proposal would authorize Legislature to cap property appraised values for tax purposes, potentially reducing property tax bills but decreasing local government revenue.

Referred to Ways & Means
#propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · HJR 18

Legislative bill overview

HJR 18 proposes a constitutional amendment that would allow the Texas Legislature to cap the appraised value of real property used for calculating ad valorem (property) taxes. Currently, property is taxed based on its full market appraised value. This amendment would give lawmakers the authority to establish a maximum appraised value threshold, potentially limiting how much tax burden increases when property values rise.

Why is this important

Property taxes are a major revenue source for schools, counties, and local governments in Texas. This amendment could significantly reduce property tax bills for homeowners and businesses, but would also reduce funding available to local governments unless they raise tax rates to compensate. The practical impact depends entirely on what maximum value the Legislature would choose to implement.

Potential points of contention

  • Funding implications: Lower appraised values mean lower tax revenue for schools and local services unless tax rates increase proportionally, potentially shifting burden to other taxpayers or requiring service cuts
  • Property value disconnect: Capping appraised values creates a gap between what property is actually worth and what it's taxed on, which raises equity concerns about similarly-situated properties being taxed differently
  • Implementation details unclear: The amendment doesn't specify what the cap would be or how it would be calculated, leaving critical details to future legislative decisions that could vary significantly

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

Sign in to ask a question.