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HJR 39 (892): Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies th

89th Legislature, special session 2 · filed 2025-08-25 · Latest: Filed

texasstate-bill

What does this mean?

Official caption

Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the market value of all new improvements to the property.

Plain summary

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What a vote does

A “Aye” vote

Joint resolutions proposing constitutional amendments go to the voters if two-thirds of each chamber approve.

A “Nay” vote

If it does not pass, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the market value of all new improvements to the property.

Source: Texas Legislature Online bill history XML (Texas Legislative Council), ftp://ftp.legis.state.tx.us/bills/892/billhistory/

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Officials and money

Authors: Luther

Bill history (latest 1 steps)

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Words on this page, explained (7)
Ad valorem
Latin for "according to value." An ad valorem tax is a percentage of what something is worth. Texas property taxes are ad valorem taxes: they are based on the appraised value of a home, land or business property. Florida property taxes are ad valorem taxes too.
Appraisal
An estimate of what property is worth. In Texas, county appraisal districts set the value that property taxes are based on.
Constitutional amendment
A change to a constitution. In Texas the Legislature proposes an amendment with a joint resolution passed by two-thirds of the members of each chamber. It takes effect only if a majority of the people voting on it approve it. In Florida, an amendment needs at least 60% of the votes cast on it to pass.
Exemption
A rule that removes certain people, property or activities from a tax or requirement.
Homestead exemption
A homestead is the home you own and live in as your main residence. A homestead exemption removes part of its value from property tax, so tax is charged on a smaller amount. Texas school districts must offer one; other local governments may offer more. In Florida, the Constitution currently sets a homestead exemption of up to $50,000 (the second $25,000 does not apply to school taxes).
Legislature
The elected body that makes laws. In Texas it has a House of Representatives (150 members) and a Senate (31 members). In Florida it has a House of Representatives (120 members) and a Senate (40 members).
Resolution
A formal statement or decision by a legislative body. Simple resolutions often only express an opinion or set rules for one chamber; they do not become law.

Plain meanings written from linked sources. All words.

Sources

Record st-tx-892-hjr39 · catalog st-tx-tlo-bills-892 · updated 2026-11-03 by psicol tx-bills