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Bill

HJR 22

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

89th Legislature, 1st Called Session (2025) Introduced by Will Metcalf

Proposes constitutional amendment allowing Texas Legislature to cap appraised values of select commercial real property for tax purposes, potentially reducing business taxes but decreasing public service funding.

Filed
#propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 22

Legislative bill overview

HJR 22 proposes a constitutional amendment that would allow the Texas Legislature to cap the appraised value of certain commercial real property for property tax purposes. This would require voter approval at a future election. The amendment specifically targets commercial properties and would give lawmakers discretion to establish maximum valuation limits.

Why is this important

Property taxes on commercial real estate directly affect business operating costs, rental prices, and investment decisions. Capping appraised values could reduce tax burdens on commercial property owners but would simultaneously reduce tax revenue available for schools, municipalities, and other public services that depend on property tax funding. The outcome would reshape how commercial property taxation works across Texas.

Potential points of contention

  • Revenue impact: Lower property tax collections could force cuts to public schools, emergency services, and local infrastructure, or require alternative revenue sources
  • Market distortion: Artificial valuation caps may discourage property improvements and new development, or create inequities between similar properties with different cap dates
  • Definition scope: Ambiguity over which properties qualify as "certain commercial real property" could lead to litigation and inconsistent application across jurisdictions

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

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