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Bill

HJR 19

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 Cecil Bell

Amendment authorizes Texas legislature to lower the maximum appraised value cap for residential homesteads, potentially reducing property taxes but risking public school and municipal revenue.

Filed
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 19

Legislative bill overview

HJR 19 proposes a constitutional amendment that would allow the Texas legislature to establish 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 set an even lower ceiling on that maximum value.

Why is this important

Property tax bills directly affect homeowners' annual costs and housing affordability. This amendment could reduce property tax burdens for homeowners by preventing rapid increases in appraised values, though it could also reduce revenue available to schools, counties, and municipalities that depend on property taxes. The outcome depends entirely on what lower limit the legislature ultimately chooses to implement.

Potential points of contention

  • School funding impact: Lower property tax revenue could strain public school budgets, which rely heavily on homestead property taxes in Texas
  • Municipal services: Cities and counties may face revenue shortfalls for fire departments, libraries, infrastructure, and other services funded through property taxes
  • Implementation uncertainty: The amendment grants legislature broad discretion without specifying what the new lower limit should be, creating uncertainty about actual impact
  • Equity concerns: Benefits would flow primarily to long-term homeowners; renters wouldn't benefit, and new homeowners might face different rules than existing ones

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

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