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HJR 9

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

89th Legislature, 2nd Called Session (2025) Introduced by Carl Tepper

Proposes Texas constitutional amendment allowing legislature to lower property tax appraisal caps, potentially reducing homeowner taxes but risking public service funding shortfalls.

Referred to Ways & Means
#propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · HJR 9

Legislative bill overview

HJR 9 proposes a constitutional amendment that would allow the Texas legislature to lower the caps on how properties are appraised for property tax purposes. Currently, Texas law limits how much a property's assessed value can increase annually for tax calculation. This amendment would give lawmakers flexibility to set lower limits and make permanent certain restrictions on non-homestead property appraisals.

Why is this important

Property tax appraisals directly affect what homeowners and commercial property owners pay in taxes. Lowering appraisal caps could reduce property tax bills, but could also reduce revenue for schools, counties, and municipalities that depend on property taxes. This is fundamentally about balancing tax relief for property owners against funding for public services.

Potential points of contention

  • Revenue impact on public services: Schools and local governments rely heavily on property tax revenue; lower appraisals could create funding shortfalls requiring cuts or alternative revenue sources
  • Winner/loser effects: Long-time homeowners with lower-cap protections benefit while newer buyers or commercial properties may face different treatment, raising fairness questions
  • Permanence of restrictions: Making some appraisal limits "permanent" via constitutional amendment limits future legislatures' flexibility to adjust policy based on changed circumstances
  • Specificity concerns: The amendment gives broad discretion to future legislatures without defining what "lower limits" means, potentially allowing significant variation in implementation

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

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