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Bill

HJR 20

Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for ad valorem taxation.

89th Legislature, 2nd Called Session (2025) Introduced by Mitch Little

Proposes constitutional amendment allowing Texas legislature to set property tax caps lower than current limits for homestead residences, potentially reducing homeowner taxes but also local government revenue.

Referred to Ways & Means
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 20

Legislative bill overview

HJR 20 proposes a constitutional amendment that would allow the Texas legislature to establish a lower cap on the maximum appraised value used to calculate property taxes on primary residences. Currently, Texas Constitution Article VIII limits how much a homestead's appraised value can increase annually (10% per year), but this proposal would let lawmakers set an even lower threshold below that constitutional maximum.

Why is this important

Property tax caps directly affect homeowners' tax bills and municipal revenue. Lowering the appraised value cap could reduce taxes for homeowners whose properties have appreciated significantly, but would also decrease funding available to schools, counties, and local services that rely on property tax revenue. This touches the fundamental balance between taxpayer relief and public service funding.

Potential points of contention

  • Revenue impact on schools and services: Lower property tax revenue could strain education funding and local government budgets, potentially requiring tax increases elsewhere or service cuts
  • Fairness and inequity concerns: Long-term residents would benefit more than newer homeowners, and could create disparities where neighbors pay vastly different taxes on similar properties
  • Implementation complexity: Determining what "lower limit" means and how it applies to existing homesteads raises technical and fairness questions about grandfathering and transition rules

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

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