Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

HJR 71 proposes a constitutional amendment to protect homeowners' primary residences (called "homesteads") from being seized or sold to pay delinquent property taxes. If passed, this amendment would change Texas law to explicitly state that a residence homestead cannot be subject to tax foreclosure, unlike other property. The bill amends Sections 15(b) of Article VIII and Section 50(a)(2) of Article XVI in the Texas Constitution to remove the tax lien exemption for homesteads. This directly affects homeowners who own their primary residence, providing them with stronger legal protection against losing their home due to unpaid property taxes. The amendment would override current provisions allowing tax sales of homesteads after delinquency.