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HJR 56

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 (2025) Introduced by Carl Tepper

Constitutional amendment enabling Texas legislature to lower property appraisal caps for tax purposes, potentially reducing taxes but cutting local government revenue.

Referred to s/c on Property Tax Appraisals by Speaker
#propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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WeVote Research Nonpartisan
Bill Summary · HJR 56

Legislative bill overview

HJR 56 proposes a constitutional amendment that would allow the Texas legislature to lower the cap on how property is appraised for tax purposes on both residential homesteads and non-residential property. It would also make permanent the existing cap on non-residential property appraisals, which currently has an expiration date.

Why is this important

Property appraisal caps directly affect how much homeowners and businesses pay in property taxes. Lowering these caps could reduce tax bills for property owners, but would also reduce revenue available to schools, counties, and other local governments that depend on property tax income. This amendment would shift decision-making power from constitutional protections to the legislature.

Potential points of contention

  • Revenue impact on local services: Lower appraisal caps mean less property tax revenue for public schools, counties, and municipalities, potentially forcing cuts to services or requiring alternative funding sources
  • Equity concerns: Different property types and regions may be affected differently; some argue caps disproportionately benefit wealthy landowners who hold appreciating properties
  • Permanent vs. temporary protections: Making the non-residential cap permanent removes the built-in mechanism to reassess the policy's effectiveness and necessity
  • Legislative discretion: Expanding legislature authority to set appraisal limits removes constitutional safeguards that currently protect property valuations from frequent political changes

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

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