HJR 20 proposes a constitutional amendment to let the Legislature set a lower cap on how much the appraised value of a residence homestead can increase for property tax purposes. Under current language, the Constitution allows the Legislature to limit annual appraised-value growth to the lesser of market value or 110% of the prior year’s appraised value; this resolution changes that figure to 102% or a greater percentage set by law, effectively authorizing a much tighter cap on annual increases for homestead properties.
The amendment also preserves the existing structure tying the cap to homestead exemption eligibility. The limitation would begin on the later of the law’s effective date or January 1 of the tax year after the owner first qualifies for a homestead exemption, and it would end when neither the owner nor a spouse or surviving spouse qualifies for that exemption. The measure would be submitted to voters at a May 2, 2026 election, so it would not change tax law unless approved by the electorate and then implemented by the Legislature through general law.
Impact
If adopted by voters, HJR 20 would amend Article VIII of the Texas Constitution and expand legislative authority over property tax appraisal limits for residence homesteads. It would not itself set the final tax cap, but it would permit the Legislature to enact a lower maximum annual appraised-value increase than the current 10% ceiling, potentially reducing taxable value growth for homeowners and affecting appraisal districts, local taxing units, and state property tax policy.
Sentiment
The available record does not include committee debate or vote details, so there is no direct evidence of opposition or support from transcripts. Based on the proposal’s substance, the measure appears aimed at property tax relief for homeowners, which is typically a popular policy goal among taxpayers and property owners. Because it is a constitutional amendment, final sentiment will depend on voter approval and any later implementing legislation.
Contention
The main point of contention is likely to be the tradeoff between homeowner tax relief and reduced local government revenue growth. Supporters would likely favor the lower appraisal cap as a way to slow rising property tax bills, while critics may argue it could constrain school district, city, county, and special district revenue and shift tax burdens elsewhere. Another possible issue is whether a 102% cap is too restrictive or whether the Legislature should retain flexibility to choose a different percentage by general law.