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Bill

Bill

HJR 101

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 (2025) Introduced by Will Metcalf

Texas constitutional amendment allowing legislature to cap commercial property tax appraisals, reducing business tax burden but potentially cutting local government revenues.

Referred to s/c on Property Tax Appraisals by Speaker
#legislature(i0520) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 101

Legislative bill overview

HJR 101 proposes a constitutional amendment allowing the Texas Legislature to cap the appraised value of certain commercial real property for property tax calculations. This would require voter approval before taking effect and would fundamentally alter how commercial properties are taxed in the state.

Why is this important

Property tax appraisals directly affect how much businesses pay in taxes, which influences operating costs, business location decisions, and municipal revenue. Changes to valuation methods could shift tax burdens between commercial and residential properties, affecting both business competitiveness and local government funding for schools and services.

Potential points of contention

  • Revenue impact on local governments: Capping commercial valuations would reduce tax revenue for schools, counties, and municipalities that depend on property tax income, potentially requiring budget cuts or other tax increases
  • Competitive fairness: Establishing different valuation rules for commercial versus residential property raises questions about equitable treatment and could disadvantage residential property owners
  • Scope ambiguity: The bill's language specifying "certain commercial real property" lacks definition, creating uncertainty about which properties would qualify for caps and potential for favorable treatment of specific industries or developers

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

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