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TX HJR96
Joint Resolution
Status
11/18/2024
Primary Sponsor
Venton Jones
Click for details
AI Summary
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Proposes a constitutional amendment allowing county commissioners courts to adopt an optional homestead exemption from county property taxes, expressed as a specific dollar amount of appraised value
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Caps the maximum exemption amount at $100,000 of appraised value for an individual's residence homestead
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Permits eligible homeowners to receive this new exemption in addition to other existing homestead exemptions provided by law
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Allows counties to continue collecting property taxes on exempted homestead values if necessary to pay off pre-existing debt obligations
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Would take effect for the tax year beginning January 1, 2026, with voters deciding on the amendment at an election on November 4, 2025
Legislative Description
Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Property Interests
Last Action
Left pending in committee
5/5/2025