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TX HJR209

Joint Resolution

Status

Introduced

3/14/2025

Primary Sponsor

Salman Bhojani

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Proposes a constitutional amendment authorizing the legislature to create a one-time property tax credit for first-time homebuyers in the first year their property qualifies as a residence homestead

  • Caps the credit at the lesser of: a proportional share of $3,000 based on each political subdivision's portion of total property taxes, or one-half of the taxes imposed by that political subdivision

  • Applies only to individuals who have never previously qualified a property as their residence homestead

  • Authorizes the use of state funds to reimburse political subdivisions (cities, counties, school districts, etc.) for revenue losses resulting from the tax credit

  • Requires voter approval at an election scheduled for November 4, 2025

Legislative Description

Proposing a constitutional amendment to authorize the legislature to provide for a one-time credit against the ad valorem taxes imposed by a political subdivision on the first property that a person purchases and qualifies as the person's residence homestead and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.

Property Interests

Last Action

Left pending in committee

5/5/2025

Committee Referrals

Ways & Means4/7/2025

Full Bill Text

No bill text available