WeVote
Log In

Bill

Bill

HJR 30

Proposing a constitutional amendment to authorize the legislature to provide for a limitation on the maximum appraised value for ad valorem tax purposes of certain leased residential real property.

89th Legislature (2025) Introduced by John Bryant and 2 co-sponsors

Proposes Texas constitutional amendment allowing legislature to cap appraised values of leased residential properties for property tax assessment, potentially reducing rents but also local government revenue.

Left pending in subcommittee
#housing--finance(i0407) #propertyinterests--landlord&tenant(i0610) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · HJR 30

Legislative bill overview

HJR 30 proposes a Texas constitutional amendment that would allow the state legislature to cap the appraised value of certain leased residential rental properties for property tax purposes. Currently, Texas property tax assessments on rental housing are based on market value without statutory limits. This amendment would create a mechanism for the legislature to impose a ceiling on those valuations.

Why is this important

Property tax assessments directly affect rental housing costs, which landlords often pass to tenants. Capping appraised values could moderate rent increases in tight housing markets, but would simultaneously reduce tax revenue for schools, counties, and municipalities that depend on property tax income. The amendment essentially asks voters whether the legislature should have authority to trade housing affordability against local government funding.

Potential points of contention

  • Housing affordability vs. local services: Caps may lower rents but reduce funding for public schools, police, and infrastructure that rely on property tax revenue
  • Fairness and consistency: Creates different tax treatment for rental properties versus owner-occupied homes or commercial property, raising equity concerns
  • Implementation details: The amendment delegates specifics to the legislature, leaving unclear which properties qualify, how limits would be calculated, and enforcement mechanisms
  • Economic distortion: Price controls on rental property valuations could discourage new construction and maintenance investment in residential rental markets

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

Sign in to ask a question.