Texas House Bill HJR9

Texas 2025 - 89th 2nd C.S.

• Filed: 8/15/25
• Filed: 8/20/25

Summary

HJR 9 proposes a Texas constitutional amendment that would give the Legislature authority to set lower caps on how much the appraised value of property can increase each year for ad valorem tax purposes. For residence homesteads, the amendment would allow the Legislature to reduce the current annual appraisal cap from 10% above the prior year’s appraised value to as low as 2.5% above the prior year’s appraised value, or another higher percentage set by law. For other real property, it would allow the Legislature to reduce the current cap from 20% to as low as 8%, or another higher percentage set by law. The measure also makes the existing cap on non-homestead property permanent by removing the constitutional provision that would otherwise phase it out. It preserves the general structure of the appraisal cap system, including when the limitation begins to apply and when it expires for a given property owner, but shifts more flexibility to the Legislature to tighten those limits through general law. The amendment would be submitted to voters at the May 2, 2026 election. If approved, HJR 9 would amend Article VIII of the Texas Constitution, which governs taxation and property appraisal, and would repeal Section 1(n-1). The practical effect would be to constrain appraisal growth for homeowners and other property owners, potentially reducing taxable appraised values and limiting year-to-year increases in property tax bills, depending on future implementing legislation. It would affect appraisal districts, local taxing units, homeowners, and owners of commercial and other non-homestead property. Because no committee transcripts or recorded votes were provided, there is no direct evidence of legislative debate or formal support/opposition in the materials supplied. Based on the text alone, the bill appears designed to provide property tax relief and greater predictability for taxpayers, while also giving lawmakers flexibility to set even tighter appraisal growth limits in the future. Any contention would likely center on the tradeoff between lowering property tax burdens for owners and reducing the revenue base available to local governments and school districts.

Impact

HJR 9 would amend the Texas Constitution, specifically Article VIII, to authorize the Legislature to enact lower annual appraisal-growth caps for residence homesteads and other real property. It would also make permanent the constitutional limit on non-homestead property appraisals by removing the existing sunset-like provision in Section 1(n-1). The amendment would affect property tax administration by appraisal districts and could reduce taxable appraised values for affected properties, with downstream effects on local taxing entities that rely on ad valorem tax revenue.

Sentiment

No committee discussion or vote history was provided, so there is no recorded legislative sentiment in the supplied materials. From the bill text, the measure is framed as a property tax relief and taxpayer-protection proposal, suggesting likely support from lawmakers and constituents favoring lower appraisal growth and more predictable tax bills. At the same time, the proposal would likely draw concern from local governments and other taxing units that depend on property tax revenue.

Contention

The main point of contention is the balance between property tax relief and local government revenue. Supporters would likely emphasize that lower appraisal caps protect homeowners and property owners from sharp increases in taxable values, while critics may argue that tighter caps constrain appraisal growth, shift tax burdens, and reduce funding for schools, cities, counties, and special districts. Another possible issue is that the bill gives the Legislature broad authority to set the exact cap levels by general law, which could leave important policy details to future legislation rather than the constitution itself.