The Texas State Legislature voted to send three property tax exemption amendments to the Nov. 4 ballot this week—increasing two existing exemptions and authorizing the creation of a new one.

Senate Joint Resolution 2 would increase the property tax exemption from $100,000 to $140,000 of the market value of a homestead. This will be the third increase in three years. Voters last approved increases to the homestead exemption in 2022 and 2023, raising it from $25,000 to $40,000 in 2022 and from $40,000 to $100,000 in 2023

SJR 2 was supported by all voting members of the state legislature. The Senate passed it by a unanimous vote, and the House approved it by a vote of 143-0, with seven not voting or absent.

The other proposed increase, Senate Joint Resolution 35 (SJR 35), would change the property tax exemption for homesteads owned by elderly or disabled individuals from $10,000 to $60,000. This homestead exemption is in addition to the general homestead exemption mentioned above.

SJR 35 was also supported by all voting members of the state legislature. The amendment passed in the Senate by a vote of 31-0, and in the House by a vote of 145-0, with five not voting or absent.

In 1968, Texas voters adopted Proposition 7, which provided for a gradual reduction in the state property tax and eventual abolishment after 1978, with exceptions for certain institutions of higher learning. In 1982, this exception for certain higher education institutions to levy state ad valorem property taxes was repealed with the passage of Proposition 1. As of 2025, only local taxing units, cities, counties, school districts, junior colleges, and special districts levy ad valorem taxes.

The state legislature also took a final vote to certify an amendment that would allow it to exempt from property taxes the added value of property in counties along the Mexico border, resulting from the construction or installation of border security infrastructure. The implementing legislation (House Bill 247), which would take effect if the amendment passes in November, also passed in the state legislature this week. The amendment received endorsements from the South Texans’ Property Rights Association and the Texas Farm Bureau and was opposed by the True Texas Project during the legislative process.

With the certification of these three amendments, Texans will see at least 11 statewide ballot measures on their ballots this fall. Voters will also be deciding on prohibiting a state inheritance tax, securities transaction tax, and certain realized and unrealized capital gains taxes; guaranteeing parental rights in the state constitution; prohibiting noncitizens from voting in state and local elections; establishing the Dementia Prevention and Research Institute of Texas; and providing for a property tax exemption on animal feed held by the owner for retail sale and another exemption on property used for income production.

The state legislature is set to adjourn on June 2. As of May 20, 288 constitutional amendments were filed in the legislature for the 2025 ballot. Including the 11 amendments that are certified for the ballot, 41 amendments have passed at least one chamber—the halfway point to certification.

A two-thirds vote is required during one legislative session for the state legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 100 votes in the state House and 21 votes in the state Senate, assuming no vacancies. Amendments do not require the governor’s signature to be referred to the ballot. 

Since the adoption of the Texas Constitution in 1876, Texans have decided on 711 ballot measures, all constitutional amendments—approving 530 and defeating 181 measures.