HJR 167 Texas House · 89th Legislature (2025)

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of a residence homestead for ad valorem tax purposes to the lesser of the most recent market value of the residence homestead or 115 percent, or a greater percentage, of the appraised value of the residence homestead for the last year in which the residence homestead was appraised for ad valorem tax purposes, to limit the frequency of the reappraisal of a residence homestead for those purposes, and to permit the voters of a county to establish a higher limitation on the maximum appraised value of a residence homestead for those purposes.

HJR 167 proposes a constitutional amendment to limit annual increases in the taxable value of Texas homesteads (primary residences qualifying for property tax exemptions). It would authorize the legislature to cap annual value increases at 115% (or a higher percentage) of the previous year's appraised value, reducing how often homes get reassessed for tax purposes. Counties could also hold voter elections to establish higher caps than the state limit. This policy directly affects Texas homeowners who qualify for homestead exemptions, aiming to stabilize property tax bills for long-term residents.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 26, 2025 Last action Mar 26, 2025

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 26, 2025

Committee

Referred to s/c on Property Tax Appraisals by Speaker

lower

Mar 26, 2025

Introduced

Read first time

lower

1 primary · 0 co-sponsors