Texas · 89th Legislature (2025) · Joint Resolution

HJR 178: Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 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 property for subsequent tax years based on the inflation and population growth rates.

In committee Last action March 31, 2025: Referred to s/c on Property Tax Appraisals by Speaker

Plain-language summary

HJR 178 is a joint resolution introduced in the Texas House on March 10, 2025. According to its official title, it concerns: Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 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 property for subsequent tax years based on the inflation and population growth rates. Primary sponsor: Cody Vasut (Republican). Most recent recorded action (March 31, 2025): Referred to s/c on Property Tax Appraisals by Speaker.

Sponsors

Primary sponsor: Cody Vasut (Republican).