Texas · 892
HJR 39
Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the market value of all new improvements to the property.
Bill record: Open States bulk CSV (bills/votes) CC0-1.0
Summary AI-generated
HJR 39 proposes a constitutional amendment in Texas allowing the legislature to set the appraised value of a residence homestead for its first qualifying tax year at the property's market value, with the purchase price deemed the market value if the owner bought the property. The amendment would also limit subsequent annual appraised value increases based on the market value of new improvements to the property.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Sponsors
- Shelley Luther Republican lead