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Bill

HJR 24

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)

Proposed Texas constitutional amendment authorizing legislature to cap property appraised values for tax purposes, potentially lowering homeowner taxes while reducing local government revenues.

Referred to Ways & Means
#propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 24

Legislative bill overview

HJR 24 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, Texas constitutional law requires property to be appraised at market value. This amendment would create legislative authority to set a maximum appraised value below actual market value, effectively creating a property tax ceiling.

Why is this important

Property tax bills directly affect homeowners, renters (through higher rent), and local government revenue for schools, courts, and emergency services. Any change to how property is appraised impacts tax obligations for millions of Texans and the funding streams for critical local services. A cap on appraised values could reduce tax bills for property owners but would simultaneously reduce revenue available to counties, school districts, and municipalities unless they increase tax rates to compensate.

Potential points of contention

  • Revenue impact on local services: Schools and counties depend heavily on property tax revenue; a value cap without rate increases could force service reductions or require offsetting revenue sources
  • Inequity concerns: Properties with identical market values could pay different taxes depending on when they were purchased or appraised, creating fairness questions
  • Fiscal burden shifting: If local entities must raise tax rates to maintain funding, homeowners may not see the anticipated tax relief, and tax rates become less transparent to voters

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

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