Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.

HJR 104 proposes a constitutional amendment to make permanent a current limit on the appraised value of non-homestead real property (like commercial buildings or investment properties) used for property tax calculations. It would repeal Section 1(n-1) of Article VIII of the Texas Constitution, which currently requires periodic legislative action to maintain this limit. If approved by voters, the legislature would no longer need to renew this tax limit through separate bills. This change directly affects property owners of non-residential real estate by stabilizing the tax assessment cap. The bill does not alter tax rates or amounts, only the process for maintaining the existing value limit.