Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025)

Texas Proposition 13
Election date November 4, 2025
Topic Homestead tax exemptions and Property tax exemptions
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

Texas Proposition 13, the Increase Homestead Property Tax Exemption Amendment, is on the ballot in Texas as a legislatively referred constitutional amendment on November 4, 2025.

A "yes" vote supports amending the state constitution to increase the property tax exemption from $100,000 to $140,000 of the market value of a homestead.

A "no" vote opposes amending the state constitution to increase the property tax exemption from $100,000 to $140,000 of the market value of a homestead.

Overview

What would the amendment do?

See also: Measure design

The amendment would authorize the state legislature to increase the homestead property tax exemption from $100,000 to $140,000. The legislature passed Senate Bill 4, the implementing legislation, during the 2025 legislative session. It would take effect if the amendment is approved.

In order to qualify for a homestead property tax exemption in Texas, the home must be the principal residence of the individual and can include up to 20 acres of land. The individual must also have an ownership interest in the property.

If a property's assessed value is $300,000, under the proposed amendment, $140,000 would be deducted from the assessed value for a new taxable amount of $160,000.

How much revenue is collected from property taxes in Texas?

See also: Property taxes

Texas does not have a state property tax. Local governments, such as school districts, cities, and counties, are authorized to levy property taxes in the state. The rate of local taxes is applied to the taxable value after any exemptions are deducted. In fiscal year 2023, $81.4 billion was collected in property taxes in Texas, nearly half (48.5%) was collected by school districts.

When was the last time the homestead exemption was increased?

See also: Homestead exemption increases in Texas

Texas voters approved Proposition 4 in 2023 by a margin of 83.4% to 16.6%, increasing the exemption from $40,000 to $100,000.

Since 1997, Texans have approved four amendments to increase the homestead property tax exemption. They were all approved with at least 83% of voters.

Measure design

See also: Text of measure

The amendment would increase the homestead exemption for school district property taxes from $100,000 to $140,000. The increased exemption would take effect on January 1, 2025, and applies only to a tax year beginning on or after that date.

Voters last increased the homestead property tax exemption in 2023 from $40,000 to $100,000.

The implementing legislation for the amendment is Senate Bill 4 (SB 4), which was passed during the 2025 legislative session. SB 4 would authorize the state to provide additional financial aid to school districts if the combined state and local revenue used to service existing debt does not meet the minimum payment on eligible debt as of September 1, 2025, due to the increase of the homestead exemption. SB 4 would also authorize the state to provide additional financial aid to school districts if the combined state and local revenue used for maintenance and operations is less than the amount the district would be entitled to if the homestead exemption increase was not approved and the increased maximum compressed tax rate (MCR) enacted under Senate Bill 2 (2023) was not in effect.

Text of measure

Ballot title

The ballot title is as follows:

“

The constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district from $100,000 to $140,000.

”

Constitutional changes

See also: Article 8, Texas Constitution

The measure would amend section 1-b of Article 8 of the state constitution. The following underlined text would be added, and struck-through text would be deleted: Note: Hover over the text and scroll to see the full text.

(c) The amount of $140,000 $100,000 of the market value of the residence homestead of a married or unmarried adult, including one living alone, is exempt from ad valorem taxation for general elementary and secondary public school purposes. The legislature by general law may provide that all or part of the exemption does not apply to a district or political subdivision that imposes ad valorem taxes for public education purposes but is not the principal school district providing general elementary and secondary public education throughout its territory. In addition to this exemption, the legislature by general law may exempt an amount not to exceed $10,000 of the market value of the residence homestead of a person who is disabled as defined in Subsection (b) of this section and of a person 65 years of age or older from ad valorem taxation for general elementary and secondary public school purposes. The legislature by general law may base the amount of and condition eligibility for the additional exemption authorized by this subsection for disabled persons and for persons 65 years of age or older on economic need. An eligible disabled person who is 65 years of age or older may not receive both exemptions from a school district but may choose either. An eligible person is entitled to receive both the exemption required by this subsection for all residence homesteads and any exemption adopted pursuant to Subsection (b) of this section, but the legislature shall provide by general law whether an eligible disabled or elderly person may receive both the additional exemption for the elderly and disabled authorized by this subsection and any exemption for the elderly or disabled adopted pursuant to Subsection (b) of this section. Where ad valorem tax has previously been pledged for the payment of debt, the taxing officers of a school district may continue to levy and collect the tax against the value of homesteads exempted under this subsection until the debt is discharged if the cessation of the levy would impair the obligation of the contract by which the debt was created. The legislature shall provide for formulas to protect school districts against all or part of the revenue loss incurred by the implementation of this subsection, Subsection (d) of this section, and Section 1-d-1 of this article. The legislature by general law may define residence homestead for purposes of this section.

TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by S.J.R.A2, 89th Legislature, Regular Session, 2025. (b) The amendment to Section 1-b(c), Article VIII, of this constitution takes effect for the tax year beginning January 1, 2025.

(c)This temporary provision expires January 1, 2027.

Full text

The full text is available here.

Support

Supporters

Officials

• Gov. Greg Abbott (R)
• State Sen. Paul Bettencourt (R)

Organizations

• Americans for Prosperity
• South Texans’ Property Rights Association
• Texas Association of Builders
• Texas Policy Research
• Texas Public Policy Foundation
• Texas Realtors
• The LIBRE Initiative

Arguments

• State Sen. Paul Bettencourt (R-7): "This will help millions of Texans stay in their homes, let seniors age in place, and allow others to grow their businesses for generations to come."
• Gov. Greg Abbott (R): "When I became Governor, the homestead exemption was $15,000. With Senate Bill 4, the homestead exemption is now $140,000, an almost 1,000% increase. Seniors’ homestead exemption now goes all the way up to $200,000. This session, we also spent $50 billion on property tax relief. This is truly unprecedented – no state in American history has devoted such a large percentage of their budget to tax relief."
• Texas Policy Research: "While this amendment provides short-term relief for homeowners, it does so by shifting the burden onto renters, small businesses, and non-exempt property owners. Broader tax reform, such as permanent M&O rate compression, would deliver more equitable and lasting relief across all Texans."

Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Arguments

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

Ballotpedia has not identified any committees registered to support or oppose the measure. If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Property tax exemptions on homesteads in Texas

See also: Article 8, Texas Constitution

A homestead property tax exemption reduces the taxable value of a residence. The taxable value can either be the market value or the property's assessed value. Market value is the price at which the property would be sold. Assessed value is calculated by applying an assessment ratio to the market value.

Article 8 of the Texas Constitution is labeled "Taxation and Revenue" and provides for the following property tax exemptions on residence homesteads:

• $100,000 general property tax exemption;
• $10,000 property tax exemption for persons 65 years or older or disabled persons;
• a property tax exemption equal to the disability rating of a disabled veteran or their surviving spouse;
• a total property tax exemption for the surviving spouse of certain first responders killed or fatally injured in the line of duty;
• 100% exemption on the entire appraised value increase due to a solar or wind device being installed on the property.

State law defines residence homestead as:

• a structure (including a mobile home) or a separately secured and occupied portion of a structure;
• any land the structure is on, not to exceed 20 acres; and
• improvements used in the residential occupancy of the structure, if the structure and the land are owned by the same person.

The homestead must be:

• owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
• designed or adapted for human residence;
• used as a residence; and
• occupied as the individual's principal residence by an owner, the owner's surviving spouse, or a trustor or beneficiary of the trust who qualifies for the exemption.

If a property's assessed value is $300,000, under the proposed amendment, $140,000 would be deducted from the assessed value for a new taxable amount of $160,000.

Senate Bill 4 (2025)

The Texas State Legislature passed Senate Bill 4 (SB 4), the implementing legislation for the amendment, during the 2025 legislative session. SB 4 would take effect if the amendment is approved in November. SB 4 would authorize the state to provide funds to school districts if the combined state and local revenue used to service existing debt does not meet the minimum payment on eligible debt as of September 1, 2025, due to the increase of the homestead exemption under the amendment. SB 4 would also authorize the state to provide additional financial aid to school districts if the combined state and local revenue used for maintenance and operations is less than the amount the district would be entitled to if the homestead exemption increase was not approved and the increased maximum compressed tax rate (MCR) enacted under Senate Bill 2 (2023) was not in effect.

Senate Bill 4 passed in the state Senate by a vote of 31-0 and in the state House by a vote of 143-0, with seven not voting or absent.

The following chart estimates the net negative impact on the state's general revenue to cover the shortfall in school district revenue due to the increased homestead tax exemption as forecasted by the Legislative Budget Board:

Property taxes in Texas

Texas does not have a state property tax. Voters repealed the constitutional authorization for a state property tax in 1982 with the approval of Proposition 1. It was approved with 72.0% of voters supporting it.

Local governments, such as school districts, cities, and counties, are authorized to levy property taxes in Texas. The rate of local taxes is applied to the taxable value after any exemptions are deducted.

In fiscal year 2023, $81.4 billion was collected in property taxes in Texas. The chart below shows the property tax revenue reported by taxing unit (e.g., school district, cities, etc.):

Homestead exemption increases in Texas

Since 1997, Texans have approved four amendments to increase the homestead property tax exemption. They were all approved with at least 83% of voters. The largest increase was from $40,000 to $100,000 in 2023.

Year	Type	Title	Description	Result	Yes Votes	No Votes
2023	LRCA	Proposition 4	Increase homestead tax exemption from $40,000 to $100,000 and increase state funding for public education	a	2,121,784 (83%)	421,177 (17%)
2022	LRCA	Proposition 2	Increase the homestead exemption for school district taxes from $25,000 to $40,000	a	1,112,961 (85%)	197,120 (15%)
2015	LRCA	Proposition 1	Increases the homestead exemption for school district property taxes from $15,000 to $25,000	a	1,369,813 (86%)	216,032 (14%)
1997	LRCA	Proposition 1	Increase the residence homestead school property tax exemption from $5,000 to $15,000 and provide for the transfer of the tax limitation to another qualified homestead for persons over the age of 65	a	693,522 (94%)	45,619 (6%)

Related amendments on the 2025 Texas ballot

Texas voters will also be deciding on five other amendments related to property tax exemptions on November 4, 2025. The legislature voted to refer amendments to:

• establish a property tax exemption on all or part of the market value of the homestead of a surviving spouse of a veteran who died from a service-connected disease;
• provide a temporary homestead exemption for improvements made to residences destroyed by fire;
• increase the property tax exemption from $10,000 to $60,000 of the market value for homesteads owned by elderly or disabled individuals;
• exempt from property taxes increases in a property's value—located in a county bordering Mexico—that results from building or installing border security infrastructure; and
• enact a property tax exemption on animal feed held by the property owner for retail sale.

Path to the ballot

See also: Amending the Texas Constitution

A two-thirds (66.67%) vote is required during one legislative session for the Texas State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the Texas House of Representatives and 21 votes in the Texas State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

Senate Joint Resolution 2 (2025)

The following is the timeline of the constitutional amendment in the state legislature:

• February 6, 2025: Senate Joint Resolution 2 was introduced.
• February 13, 2025: The state Senate passed SJR 2 by a vote of 31-0.
• May 20, 2025: The state House passed SJR 2 by a vote of 143-0, with seven not voting or absent.

Partisan Direction Index = +0.0% (Bipartisan)

Democratic Support

100.0%

Republican Support

100.0%

How does this vote compare to other legislative ballot measures in 2025?
Learn more about the ballot measures PDI →

 Texas State Senate

Voted on February 13, 2025

Votes Required to Pass: 21
	Yes	No	NV
Total	31	0	0
Total %	100.0%	0.0%	0.0%
Democratic (D)	11	0	0
Republican (R)	20	0	0

Texas House of Representatives

Voted on May 20, 2025

Votes Required to Pass: 100
	Yes	No	NV
Total	143	0	7
Total %	95.3%	0.0%	4.7%
Democratic (D)	59	0	3
Republican (R)	84	0	4

How to cast a vote

See also: Voting in Texas

See below to learn more about current voter registration rules, identification requirements, and poll times in Texas.

How to vote in Texas

Poll times

In Texas, all polling places are open from 7:00 a.m. to 7:00 p.m. local time. Texas is divided between the Central and Mountain time zones. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To register to vote in Texas, an applicant must be a United States citizen, a resident of the county in which he or she is registering, and at least 17 years and 10 months old.

The deadline to register to vote is 30 days before the election. Prospective voters can request a postage-paid voter registration form online or complete the form online and return it to the county voter registrar. Applications are also available at a variety of locations including the county voter registrar’s office, the secretary of state’s office, libraries, and high schools. Voter registration certificates are mailed to newly registered voters.

Automatic registration

Texas does not practice automatic voter registration.

Online registration

See also: Online voter registration

Texas does not permit online voter registration.

Same-day registration

Texas does not allow same-day voter registration.

Residency requirements

Prospective voters must reside in the county in which they are registering to vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Texas does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

State law requires election officials to conduct a check of registered voters' citizenship status. Section 18.068 of the Texas Election Code says the following:

“	The secretary of state shall quarterly compare the information received under Section 16.001 of this code and Section 62.113, Government Code, to the statewide computerized voter registration list. If the secretary determines that a voter on the registration list is deceased or has been excused or disqualified from jury service because the voter is not a citizen, the secretary shall send notice of the determination to the voter registrar of the counties considered appropriate by the secretary.	”
—Section 18.068, Texas Election Code

In January 2019, the Texas secretary of state’s office announced that it would be providing local election officials with a list of registered voters who obtained driver’s licenses or IDs with documentation such as work visas or green cards. Counties would then be able to require voters on the list to provide proof of citizenship within 30 days. The review was halted by a federal judge in February 2019, and Secretary of State David Whitley rescinded the advisory in April. A news release from Whitley’s office stated that “... going forward, the Texas Secretary of State's office will send to county voter registrars only the matching records of individuals who registered to vote before identifying themselves as non-U.S. citizens to DPS when applying for a driver's license or personal identification card. This will ensure that naturalized U.S. citizens who lawfully registered to vote are not impacted by this voter registration list maintenance process.”

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Texas Secretary of State’s office allows residents to check their voter registration status online by visiting this website.

Voter ID requirements

Texas requires voters to present photo identification while voting.

The following list of accepted ID was current as of February 2023. Click here for the Texas Secretary of State's page on accepted ID to ensure you have the most current information.

• Texas driver’s license issued by the Texas Department of Public Safety (DPS)
• Texas Election Identification Certificate issued by DPS
• Texas Personal Identification Card issued by DPS
• Texas handgun license issued by DPS
• United States Military Identification Card containing the person’s photograph
• United States Citizenship Certificate containing the person’s photograph
• United States passport (book or card)

Identification provided by voters aged 18-69 may be expired for no more than four years before the election date. Voters aged 70 and older can use an expired ID card regardless of how long ago the ID expired.

Voters who are unable to provide one of the ID options listed above can sign a Reasonable Impediment Declaration and provide one of the following supporting documents:

• Copy or original of a government document that shows the voter’s name and an address, including the voter’s voter registration certificate
• Copy of or original current utility bill
• Copy of or original bank statement
• Copy of or original government check
• Copy of or original paycheck
• Copy of or original of (a) a certified domestic (from a U.S. state or territory) birth certificate or (b) a document confirming birth admissible in a court of law which establishes the voter’s identity (which may include a foreign birth document)

The following voters are exempt from showing photo ID:

• Voters with a disability
  • Voters with a disability "may apply with the county voter registrar for a permanent exemption to presenting an acceptable photo identification or following the Reasonable Impediment Declaration procedure in the county."
• Voters who have a religious objection to being photographed

Voters who do not have a photo ID can obtain a Texas Election Identification Certificate (EIC) at any Texas driver’s license office during regular business hours. Voters can also obtain an Election Identification Certificate from a mobile station. Locations are listed here.

See also

2025 ballot measures

View other measures certified for the 2025 ballot across the U.S. and in Texas.

• 2025 ballot measures
• Texas 2025 ballot measures
• Texas elections, 2025

Texas ballot measures

Explore Texas's ballot measure history, including constitutional amendments.

• List of Texas ballot measures
• Texas Historical Ballot Measures Factbook
• Homestead tax exemptions ballot measures
• Texas State Legislature

Legislative process

Understand how measures are placed on the ballot and the rules that apply.

• Legislatively referred constitutional amendment
• Texas Constitution
• Amending state constitutions

External links

• Text of SJR 2

Footnotes

2025 ballot measures

State ballot measures

States:  • California • Colorado • Louisiana • Maine • New York • Ohio • Texas • Washington • Wisconsin

Topics: Absentee and mail voting •  Administrative organization •  Agriculture policy •  Athletics and sports •  Bail policy •  Bond issues •  Budget stabilization funds •  Business taxes •  Citizenship voting requirements •  Civil trials •  Constitutional rights •  Criminal sentencing •  Drinking water systems •  Election administration and governance •  Family-related policy •  Firearms policy •  Healthcare governance •  Higher education funding •  Highways and bridges •  Homestead tax exemptions •  Income taxes •  Juvenile criminal justice •  Local government finance and taxes •  Parks, land, and natural area conservation •  Pollution, waste, and recycling policy •  Property tax exemptions •  Property taxes •  Public assistance programs •  Public education funding •  Public employee retirement funds •  Public school teachers and staff •  Redistricting policy •  Restricted-use funds •  Revenue allocation •  Revenue and spending limits •  Sales taxes •  Severance taxes •  Sewage and stormwater •  State judicial authority •  State judicial selection •  State judiciary oversight •  State judiciary structure •  State legislative authority •  State legislative vote requirements •  Vaccinations and disease policy •  Veterans policy •  Voter ID policy •  Water storage

Local ballot measures

 • Alaska • Arizona • California • Illinois • Iowa • Kansas • Louisiana • Maine • Michigan • Missouri • Montana • Nebraska • New Jersey • Ohio • Oklahoma • Oregon • Pennsylvania • Texas • Vermont • Washington

Overviews

 • Scorecard •Tuesday Count •Deadlines •Filed ballot initiatives •Potential ballot measures •Polls •Campaign finance •Signature costs •Readability