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SJR 23

Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes and to postpone the expiration of the limit.

89th Legislature (2025) Introduced by Lois Kolkhorst

Constitutional amendment authorizing Texas legislature to lower property tax assessment caps for non-residential properties and extend deadline, requiring voter approval.

Referred to Local Government
#propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · SJR 23

Legislative bill overview

SJR 23 proposes a constitutional amendment allowing the Texas legislature to lower the cap on assessed values for non-residential property taxes and extend an existing tax limitation deadline. This would give lawmakers authority to reduce how much commercial, industrial, and other non-homestead properties can be taxed annually based on their appraised value.

Why is this important

Property tax assessments directly affect what businesses and commercial property owners pay in taxes. Lowering assessment caps could reduce tax burdens for these property types, potentially lowering operating costs for businesses but also reducing revenue available to local governments, schools, and special districts that rely on property tax income. The amendment requires voter approval before taking effect.

Potential points of contention

  • Municipal revenue impact: Cities, counties, and school districts depend heavily on property tax revenue; lowering caps could create funding pressures for public services, requiring spending cuts or alternative revenue sources
  • Equity concerns: Commercial property owners might receive tax relief while residential homeowners face unchanged or different tax treatment, raising fairness questions about burden distribution
  • Sunset clause indefiniteness: Postponing an expiration deadline is vague without knowing the original timeline; this could represent permanent tax relief or delay necessary recalibration of the tax system

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

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