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TX SJR31
Joint Resolution
Status
12/18/2024
Primary Sponsor
Royce West
Click for details
AI Summary
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Proposes a constitutional amendment allowing county commissioners courts to adopt a homestead exemption from county ad valorem (property) taxes expressed as a specific dollar amount rather than a percentage
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Sets a maximum exemption cap of $100,000 off the appraised value of an individual's residence homestead
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Allows homeowners receiving this exemption to also receive other applicable exemptions provided by law
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Permits counties to continue collecting taxes on exempted homestead values when necessary to pay off pre-existing debt obligations
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Would take effect for the tax year beginning January 1, 2026, if approved by voters 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
Referred to Local Government
2/3/2025