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HJR 27

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, 1st Called Session (2025) Introduced by Carl Tepper

Constitutional amendment allowing Texas legislature to lower property tax appraisal caps, reducing homeowner/business taxes but cutting funding for schools and local government services.

Filed
#propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 27

Legislative bill overview

HJR 27 proposes a Texas constitutional amendment that would allow the state legislature to lower the caps on how much property can be appraised for property tax purposes. Currently, Texas law limits residential homestead appraisals to 10% annual increases and non-homestead property appraisals similarly. This amendment would give lawmakers authority to set those limits even lower and make the non-homestead cap permanent in the constitution.

Why is this important

Property tax appraisals directly affect how much homeowners and businesses pay in annual taxes. Lower appraisal caps could reduce tax bills for property owners, but would simultaneously reduce revenue for schools, counties, and municipalities that depend on property tax collections. This is a fundamental question about how public services are funded and who bears that burden.

Potential points of contention

  • Revenue impact: Schools and local governments may face significant funding shortfalls if appraisal caps are lowered, potentially requiring cuts to services or alternative tax increases
  • Property owner relief vs. public services: Homeowners benefit from lower taxes, but the trade-off affects education funding, emergency services, and infrastructure maintenance
  • Permanent constraint: Making the non-homestead cap permanent limits future legislative flexibility to adjust policy based on economic conditions or community needs

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

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