89th Legislature

HJR 104

Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HJR 104 proposes a constitutional amendment to authorize the Texas Legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes. This amendment would repeal Section 1(n-1) of Article VIII of the Texas Constitution, which currently sets an expiration for the limitation. If approved by voters in the November 4, 2025, election, it would provide the Legislature with the authority to enact this limitation without a fixed expiration.
Author
Jeffrey Barry