WeVote
Log In

Bill

Bill

HJR 28

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, 2nd Called Session (2025) Introduced by Will Metcalf

Texas constitutional amendment to let legislature cap commercial property tax appraisals, potentially reducing business tax liability while cutting school and local government revenue.

Filed
#propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · HJR 28

Legislative bill overview

HJR 28 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 and, if passed, would grant lawmakers discretionary authority to set maximum assessment values on eligible commercial properties.

Why is this important

Property tax appraisals directly affect how much businesses and commercial property owners pay in taxes. Capping appraised values could reduce tax burdens for commercial property holders but would simultaneously reduce revenue available to schools, counties, municipalities, and special districts that depend on property tax income. This represents a significant shift in how commercial properties are assessed and taxed across Texas.

Potential points of contention

  • Revenue impact on local services: Lower commercial property tax revenue could force schools, counties, and emergency services to reduce budgets or increase other taxes, potentially shifting costs to residential property owners
  • Definition ambiguity: "Certain commercial real property" is vague—the bill doesn't specify which properties qualify, creating uncertainty about scope and potential for selective application
  • Market distortion: Tax caps may artificially affect property values and investment decisions, potentially benefiting some developers or property types over others while discouraging property improvements

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

Sign in to ask a question.