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HJR 215

Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on real property occupied by a person who entered the property without the consent of the owner.

89th Legislature (2025) Introduced by Mike Schofield

Proposed Texas constitutional amendment would authorize legislature to create tax credits for property owners whose land is occupied by unauthorized persons.

Referred to Ways & Means
#propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 215

Legislative bill overview

HJR 215 proposes a Texas constitutional amendment that would allow the state legislature to create tax credits for property owners whose real estate is occupied by someone who entered without permission. This is a constitutional authorization bill—it doesn't create the credit itself, but rather permits future legislation to establish one.

Why is this important

This addresses the practical problem of adverse possession and squatting, where individuals occupy property without owner consent. By allowing tax credits, the state could help property owners offset costs associated with unauthorized occupancy while they pursue legal remedies. The amendment specifically targets situations where owners face financial burdens from trespassers or squatters they cannot easily remove.

Potential points of contention

  • Adverse possession vs. squatting distinction: Texas law already recognizes adverse possession (where occupancy can eventually transfer title). The bill's scope regarding which occupants qualify for owner tax relief remains undefined and could create litigation over whether specific cases qualify.
  • Implementation and cost: The amendment authorizes legislature action but doesn't specify credit amounts, eligibility criteria, or fiscal impact. Future implementing legislation could be controversial regarding how generous credits are and who pays for them (all taxpayers or specific funds).
  • Property rights balance: Some may argue tax credits subsidize property owners rather than addressing root causes like enforcement of trespassing laws or expedited legal removal processes, raising questions about whether this is the most efficient policy approach.

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

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