Texas HJR20: 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.

What the bill says

A joint resolution 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.

From the introduced text, August 18, 2025:

A JOINT RESOLUTION 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. BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 1(i), Article VIII, Texas Constitution, is amended to read as follows: (i) Notwithstanding Subsections (a) and (b) of this section, the Legislature by general law may limit the maximum appraised value of a residence homestead for ad valorem tax purposes in a tax year to the lesser of the most recent market value of the residence homestead as determined by the appraisal entity or [ADDED: 102][[DELETED: 110]] percent, or a greater percentage, of the appraised value of the residence homestead for the preceding tax year. A limitation on appraised values authorized by this subsection: (1) takes effect as to a residence homestead on the later of the effective date of the law imposing the limitation or January 1 of the tax year following the first tax year the owner qualifies the property for an exemption under Section 1-b of this article; and (2) expires on January 1 of the first tax year that neither the owner of the property when the limitation took effect nor the owner's spouse or surviving spouse qualifies for an exemption under Section …

Sponsors

• Mitch Little (R, HD-065) · primary sponsor

Latest actions

1. August 20, 2025: Referred to Ways & Means
2. August 20, 2025: Read first time
3. August 18, 2025: Filed

Common questions

What is HJR20?

HJR20 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): 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.

What does HJR20 do?

In its own words: A joint resolution 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.

What is the status of HJR20?

In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).

Who sponsored HJR20?

Mitch Little (R, HD-065).

Where is the official record for HJR20?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HJR00020