Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

HJR 102 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the increased value of residential homes resulting from energy efficiency upgrades, such as solar panels or insulation. This exemption would apply only to the portion of a home's market value added by these specific improvements, not the entire property. If approved by voters in November 2025, the legislature could define eligible upgrades and set eligibility rules for the exemption. The bill does not create the exemption itself but enables future legislative action on this policy.