TX HJR71

Proposes a constitutional amendment to prohibit the seizure or sale of residence homesteads for the payment of delinquent property taxes or penalties

Removes "taxes due thereon" from the list of debts for which a homestead can be subject to forced sale, eliminating property tax foreclosure as a threat to homeowners

Maintains the two-year redemption period for agricultural land and mineral interests sold for unpaid taxes, but removes residence homesteads from this redemption provision since they could no longer be sold

Renumbers existing homestead lien exceptions (owelty of partition, refinance liens, work and material liens, home equity loans, reverse mortgages, manufactured home conversions) to reflect removal of the tax lien exception

Would be submitted to voters at an election on November 4, 2025, allowing Texans to decide whether to adopt this homestead protection