TX SJR22

Amends Article VIII, Section 1(i) of the Texas Constitution to lower the homestead appraisal cap floor from 110% to 105% of the previous year's appraised value

Authorizes the Legislature to limit annual increases in residence homestead appraised values to 105% or higher of the prior year's value, down from the current 110% minimum

Maintains existing provisions that the appraisal cap takes effect the January after a homeowner qualifies for a homestead exemption

Appraisal cap continues to expire when neither the original owner nor their spouse/surviving spouse qualifies for the homestead exemption

Constitutional amendment to be submitted to voters at an election on November 4, 2025