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.

This bill proposes a constitutional amendment (HJR 96) that would allow Texas county commissioners courts to exempt up to $100,000 of a homeowner's primary residence homestead's appraised value from county property taxes. It directly affects homeowners who qualify for this exemption, in addition to any other existing tax exemptions they may receive. The amendment requires voter approval in a November 2025 election and would take effect for the 2026 tax year, with a temporary provision expiring January 2027. If approved, counties could implement this dollar-based exemption without changing how they calculate tax rates.