Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Summary
HJR 104 proposes a constitutional amendment related to property tax appraisal limits. Specifically, it would repeal Section 1(n-1), Article VIII of the Texas Constitution and ask voters to approve language authorizing the Legislature to make permanent the cap on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes. In practical terms, the measure is aimed at preserving or making permanent a statutory-style limit on how much certain non-homestead property can increase in appraised value for property tax calculations.
The resolution does not itself change tax law directly; instead, it places a constitutional amendment on the November 4, 2025 ballot. If approved by voters, it would give the Legislature constitutional authority to maintain a permanent appraisal cap for qualifying non-homestead real property, affecting property owners, taxing units, and appraisal districts by limiting taxable value growth for those properties.
Impact
If adopted by voters, the amendment would alter the Texas Constitution by removing the existing provision in Section 1(n-1), Article VIII and replacing it with constitutional authorization for a permanent maximum appraised value limit on non-homestead real property for ad valorem tax purposes. This would affect property tax administration, appraisal practices, and the taxable value of eligible commercial or other non-residential properties, while leaving residence homestead appraisal protections separate from this measure.
Sentiment
Based on the bill text and available legislative context, the measure appears to be presented as a property tax relief and appraisal limitation proposal, with no recorded committee debate or votes in the provided materials. The referral to Ways & Means and the subcommittee on Property Tax Appraisals suggests it is being treated as a tax policy measure with technical fiscal implications rather than a highly controversial social issue. Overall sentiment cannot be measured from transcripts here, but the framing indicates support for stabilizing property tax appraisals for affected property owners.
Contention
The main point of contention is likely the policy tradeoff between limiting appraisal growth and preserving local tax base flexibility. Supporters would favor predictability and reduced tax increases for owners of non-homestead property, while opponents may argue that a permanent cap could constrain local governments, shift tax burdens to other taxpayers, or create inequities between capped and uncapped properties. Because no committee transcript or vote record is provided, specific named opponents or supporters are not identifiable from the available record.
Proposing a constitutional amendment to authorize the legislature to set lower limits on the maximum appraised value of residence homesteads and of real property other than a residence homestead for ad valorem tax purposes and to make permanent the limit on the maximum appraised value of real property other than a residence homestead.
Proposing a constitutional amendment to authorize the legislature to set lower limits on the maximum appraised value of residence homesteads and of real property other than a residence homestead for ad valorem tax purposes and to make permanent the limit on the maximum appraised value of real property other than a residence homestead.
Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes and to postpone the expiration of the limit.
Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for ad valorem taxation.