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Bill

HJR 18

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, 1st Called Session (2025) Introduced by Mitch Little

Texas constitutional amendment authorizing legislature to impose lower caps on residential homestead property tax assessments, potentially reducing homeowner taxes but cutting revenue for schools and local services.

Filed
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 18

Legislative bill overview

HJR 18 proposes a constitutional amendment that would allow the Texas legislature to set a lower cap on the maximum appraised value of residential homesteads for property tax purposes. Currently, Texas constitutional law limits how much a homestead's appraised value can increase annually, but this amendment would give lawmakers authority to impose additional or lower caps on the maximum assessed value itself.

Why is this important

Property taxes on homesteads directly affect housing affordability and tax bills for homeowners. This amendment could potentially reduce property tax burdens for homeowners by allowing the legislature to limit how high assessments can go, though it could also reduce revenue available to schools, counties, and other taxing entities that depend on property tax collections.

Potential points of contention

  • Revenue impact on public services: Lower property tax caps would reduce funding for public schools, counties, and local services that rely on property tax revenue
  • Inequitable outcomes: Homeowners with identical homes in the same area could face different tax burdens depending on when they purchased, potentially rewarding longtime residents over newer homeowners
  • Appraiser discretion: Giving legislature power to set maximum values creates questions about how appraisals would be conducted fairly and whether appraisers could accurately assess property values under artificial caps

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

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