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Bill

SJR 22

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)

Texas constitutional amendment proposal allowing legislature to lower maximum homestead appraisal caps for property taxes, potentially reducing homeowner bills but risking local government revenues.

Referred to Local Government
#propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · SJR 22

Legislative bill overview

SJR 22 proposes a constitutional amendment that would allow the Texas legislature to establish a lower maximum cap on how much a residence homestead can be appraised for property tax purposes. Currently, Texas Constitution limits homestead appraisals to increases of no more than 10% annually until the property is sold, but this amendment would enable the legislature to lower that maximum appraisal value threshold further.

Why is this important

Homestead exemptions and appraisal caps directly affect property tax bills for homeowners. Lowering the maximum appraised value could reduce property taxes for some homeowners, but would also potentially reduce revenue for schools, cities, and counties that rely on property tax collections. The amendment shifts power from the constitution to the legislature regarding tax policy affecting one of Texans' largest financial obligations.

Potential points of contention

  • Revenue impact on local services: Schools and municipalities depend on property tax revenue; lower caps could force service cuts or require new revenue sources
  • Market value disconnect: Allowing appraisals below market value creates disparity between assessed and actual property worth, potentially benefiting long-term owners over new buyers
  • Legislative flexibility vs. constitutional stability: This grants broad discretionary authority to future legislatures without constitutional constraints, raising concerns about inconsistent policy

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

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