Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

HJR 83 proposes a constitutional amendment allowing Texas property owners to exclude the value of accessibility improvements from property tax calculations. Specifically, it would permit excluding the cost of building features (like ramps or widened doorways) if their primary purpose was meeting the 2010 ADA Standards for accessible design or future successor standards. This applies only to upgrades made for accessibility compliance, not general renovations. The amendment would require voter approval before taking effect, with a proposed election date in November 2025. It directly affects property owners who make accessibility-focused improvements to their buildings.