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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to limit the maximum appraised value of real property for ad valorem |
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tax purposes. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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amended by amending Subsection (i) and adding Subsection (i-1) to |
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read as follows: |
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(i) Notwithstanding Subsections (a) and (b) of this |
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section, the Legislature by general law may limit the maximum |
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appraised value of real property [a residence homestead] for ad |
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valorem tax purposes in a tax year to the lesser of the most recent |
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market value of the property [residence homestead] as determined by |
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the appraisal entity or 105 [110] percent, or a greater percentage, |
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of the appraised value of the property [residence homestead] for |
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the preceding tax year. A limitation on appraised values |
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authorized by this subsection: |
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(1) takes effect in the tax year following the first |
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tax year in which the owner owns the property on January 1 [as to a |
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residence homestead on the later of the effective date of the law |
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imposing the limitation or January 1 of the tax year following the |
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first tax year the owner qualifies the property for an exemption |
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under Section 1-b of this article]; and |
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(2) expires on January 1 of the [first] tax year |
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following the tax year in which [that neither] the owner of the |
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property when the limitation took effect ceases to own the |
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property, except that the Legislature by general law may provide |
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for the limitation applicable to a residence homestead to continue |
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during ownership of the property by [nor] the owner's spouse or |
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surviving spouse [qualifies for an exemption under Section 1-b of |
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this article]. |
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(i-1) For purposes of Subsection (i) of this section, the |
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Legislature by general law may define real property, which may |
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include a manufactured or mobile home used as a dwelling. |
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SECTION 2. Sections 1(n) and (n-1), Article VIII, Texas |
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Constitution, are repealed. |
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SECTION 3. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, to authorize the legislature to limit the |
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maximum appraised value of real property for ad valorem tax |
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purposes. |
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(b) The repeal of Sections 1(n) and (n-1), Article VIII, of |
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this constitution takes effect January 1, 2026, and applies only to |
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a tax year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2027. |
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SECTION 4. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to limit the maximum appraised value of real property |
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for ad valorem tax purposes to 105 percent or more of the appraised |
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value of the property for the preceding tax year." |