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.

This joint resolution proposes a constitutional amendment to allow Texas lawmakers to extend a property tax benefit for homesteads. It would authorize the legislature to create rules keeping a cap on the appraised value used for property taxes if a home is passed to a spouse, surviving spouse, or heir who makes it their primary residence. Currently, the tax value limit expires when an owner dies, but this amendment would let the legislature maintain the cap for qualifying family members. The change would require voter approval in the 2025 election.