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TX HJR68
Joint Resolution
Status
11/12/2024
Primary Sponsor
Diego Bernal
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AI Summary
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Proposes a constitutional amendment allowing the legislature to cap school district property taxes on residence homesteads where the owner has lived for 15 consecutive years and school taxes have increased by at least 120% during that period
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Would freeze school district taxes at the 15th year amount for qualifying homesteads, preventing further increases as long as the property remains the owner's homestead
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Extends the tax limitation protection to surviving spouses who continue to use the property as their residence homestead after the qualifying owner dies
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Permits school taxes to increase on properties subject to the limitation only when improvements are made, excluding repairs or improvements required by government mandate
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Authorizes the legislature to establish additional eligibility requirements and administrative procedures for the tax limitation program
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Scheduled for voter approval at an election on November 4, 2025
Legislative Description
Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.
Property Interests
Last Action
Referred to Ways & Means
3/4/2025