Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.

SJR 30 proposes a constitutional amendment allowing Texas cities and counties to create a property tax exemption for homeowners' primary residences. It would let local governments exempt at least $5,000 of a home's market value from annual property taxes, with the exemption permanent once adopted (meaning local governments cannot later reduce or eliminate it). The amendment requires voter approval in November 2025 and would take effect for the 2026 tax year. This directly affects homeowners in jurisdictions that choose to implement such an exemption.