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TX SJR83
Joint Resolution
Status
3/14/2025
Primary Sponsor
Borris Miles
Click for details
AI Summary
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Proposes a constitutional amendment to Section 1(i), Article VIII of the Texas Constitution regarding residence homestead appraisal limitations
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Expands the existing 10% annual cap on homestead appraisal increases to continue when property is inherited by an heir of the original owner or the owner's spouse/surviving spouse
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Currently, the appraisal limitation expires when neither the original owner nor their spouse qualifies for the homestead exemption; this amendment adds heirs as eligible to maintain the limitation
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Limits continuation to the "first heir" to acquire the property, meaning the benefit transfers only once through inheritance
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Would be submitted to voters at an election on November 4, 2025
Legislative Description
Proposing a constitutional amendment to authorize the legislature to provide for the continuation of a limitation on the maximum appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Property Interests
Last Action
Referred to Local Government
4/7/2025