Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

SJR 31 proposes a constitutional amendment allowing Texas counties to exempt up to $100,000 of a homeowner's residence homestead value from county property taxes. If approved by voters, counties could implement this dollar-based exemption through official action by their commissioners court, applying to individual homeowners' primary residences. The amendment would take effect for the 2026 tax year, while existing tax pledges for county debt would continue on exempted properties until those debts are paid. This change requires voter approval in the November 2025 election and does not affect other applicable tax exemptions.