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Bill

Bill

HJR 50

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 (2025) Introduced by Cecil Bell

Constitutional amendment allowing Texas legislature to lower the maximum appraised value cap for residential homesteads to reduce property taxes but cut local government revenue.

Referred to s/c on Property Tax Appraisals by Speaker
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 50

Legislative bill overview

HJR 50 proposes a constitutional amendment that would allow the Texas legislature to establish a lower cap on how much a residential homestead can be appraised for property tax purposes. Currently, Texas constitutional law limits how much a home's appraised value can increase annually, but this amendment would give lawmakers authority to set an even lower maximum appraisal value threshold.

Why is this important

Property tax appraisals directly determine what homeowners pay in taxes each year. Lowering the maximum appraised value cap could reduce property tax bills for homestead owners, though it would simultaneously reduce tax revenue available for schools, counties, and other local services that depend on property tax funding. This touches the fundamental balance between taxpayer relief and public service funding.

Potential points of contention

  • Fiscal impact on schools and services: Lower property tax revenues could force cuts to public education, emergency services, and local infrastructure unless offset by other revenue sources or spending reductions
  • Inequitable outcomes: Homeowners in appreciating areas would benefit most, while renters and commercial property owners wouldn't receive equivalent tax relief
  • Constitutional feasibility: Requires voter approval, and opponents may argue it shifts tax burden unfairly or undermines local government funding autonomy

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

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