# Texas 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.

Texas 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., is a 89th Legislature 2nd Called Session House bill sponsored by Shelley Luther; status failed, last action 2025-08-25 (Filed) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TX-HJR39-892
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Texas HJR 39
- State: Texas
- Session: 89th Legislature 2nd Called Session
- Title: 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.
- Status: failed
- Chamber: House
- Introduced: 2025-08-25
- Last action: 2025-08-25, Filed
- Sponsor: Shelley Luther
- Cosponsors: 0
- Subjects: Property Interests--Homestead, Resolutions--Constitutional Amendments, Taxation--Property-Appraisals & Appraisal Districts, Taxation--Property-Exemptions
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Shelley Luther, House

## Actions (1)

- 2025-08-25: Filed (House)

## Bill text

- Introduced: [HTML](http://capitol.texas.gov/tlodocs/892/billtext/html/HJ00039I.HTM), [PDF](http://capitol.texas.gov/tlodocs/892/billtext/pdf/HJ00039I.PDF)

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## Sources
- [Introduced (HTML)](http://capitol.texas.gov/tlodocs/892/billtext/html/HJ00039I.HTM)
- [Introduced (PDF)](http://capitol.texas.gov/tlodocs/892/billtext/pdf/HJ00039I.PDF)

## Related
- [SB 16: Relating to real property theft and real property fraud; establishing recording…](https://policyrisk.com/state-bill/TX-SB16-892)
- [HB 8: Relating to public school accountability and transparency, including the implem…](https://policyrisk.com/state-bill/TX-HB8-892)
- [HB 7: Relating to prohibitions on the manufacture and provision of abortion-inducing…](https://policyrisk.com/state-bill/TX-HB7-892)
- [HB 18: Relating to a restriction on the acceptance of political contributions and the…](https://policyrisk.com/state-bill/TX-HB18-892)
- [HB 16: Relating to the operation and administration of and practices and procedures re…](https://policyrisk.com/state-bill/TX-HB16-892)
- [HR 128: Amending the House Rules of Procedure to authorize additional constitutionally…](https://policyrisk.com/state-bill/TX-HR128-892)
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Source: PRIA, https://policyrisk.com/state-bill/TX-HJR39-892 (as of 2026-11-01).