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Bill

SJR 2

Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

89th Legislature (2025) Introduced by Daniel Alders and 127 co-sponsors

Texas proposes constitutional amendment to increase homestead property tax exemptions for school districts, requiring voter approval.

Filed with the Secretary of State
#education--primary&secondary--finance(i0250) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793) #taxation--schooldistrict(i0785)
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Bill Summary · SJR 2

Legislative bill overview

SJR 2 proposes a constitutional amendment to increase the homestead exemption from school district property taxes in Texas. This amendment, which has passed both chambers and been filed with the Secretary of State, would require voter approval in a statewide referendum to take effect.

Why is this important

Homestead exemptions reduce property tax bills for owner-occupied residences. Increasing the exemption amount directly lowers school property taxes for homeowners, affecting both individual household finances and school district funding. This has ripple effects on education budgets and may influence housing affordability and tax equity debates.

Potential points of contention

  • School funding impact: Increased exemptions reduce school district revenue without identifying offsetting funding sources, potentially affecting education spending and teacher resources
  • Equity concerns: The benefit disproportionately favors homeowners over renters and may favor higher-value properties depending on exemption structure
  • Implementation costs: School districts must absorb revenue loss or adjust budgets, potentially requiring difficult spending cuts or reallocation decisions
  • Voter approval uncertainty: The amendment requires statewide voter passage, making final enactment dependent on public referendum results

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

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