Texas Proposition 2, Increased Homestead Exemption for School District Property Taxes Amendment (May 2022)

Texas Proposition 2
Election date May 7, 2022
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature

Texas Proposition 2, the Increased Homestead Exemption for School District Property Taxes Amendment, was on the ballot in Texas as a legislatively referred constitutional amendment on May 7, 2022. It was approved.

A "yes" vote supported increasing the homestead exemption for school district property taxes from $25,000 to $40,000.

A "no" vote opposed increasing the homestead exemption for school district property taxes to $40,000, thereby maintaining the existing amount at $25,000.

Election results

Texas Proposition 2
Result		Votes	Percentage
Yes		1,112,961	84.95%
No		197,120	15.05%

Results are officially certified.

Source

Overview

What did Proposition 2 change about homestead exemptions?

See also: Text of measure

Proposition 2 increased the homestead exemption for school district property taxes from $25,000 to $40,000. The increased exemption was designed to take effect on January 1, 2022, and applies only to a tax year beginning on or after that date. The Legislative Budget Board estimated that the increase would cost $355 million in fiscal year 2023.

Voters last increased the exemption in 2015 with the passage of Proposition 1, which increased it from $15,000 to $25,000.

Who supported and opposed the amendment?

See also: Support and Opposition

State Senator Paul Bettencourt (R), who sponsored the amendment, said "People see the need for property tax relief, and Texans are going to cry out for that continuously. This is a great way to bring that home to all of the taxpayers of Texas."

The measure also received bipartisan support. State Senator José Menéndez (D) said that increasing the homestead tax exemption was "the most progressive way" to provide long-term tax relief to property owners.

Opposing the amendment, Ross Ramsey, executive editor and co-founder of The Texas Tribune said, "[T]he homeowner’s exemption increase is expensive: It would cost the state almost $2 billion over the next five years. ... It’s a straight-up bid for homeowners who vote. It doesn’t do anything for renters or for commercial and industrial property owners in the way that a cut in property tax rates would be."

Have Texans increased the homestead exemption in the past?

See also: Homestead exemption increases in Texas

Ballotpedia tracked two homestead exemptions passed in Texas since 1997. In 2015, Texas voters approved Proposition 1, which increased the homestead exemption from $15,000 to $25,000. Prior to that, Texas voters had last increased the exemption in 1997 with the passage of Proposition 1, which increased the homestead exemption from $5,000 to $15,000.

Text of measure

Ballot title

The ballot title was as follows:

“

The constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes from $25,000 to $40,000.

”

Constitutional changes

See also: Article 8, Texas Constitution

Proposition 2 amended section 1-b(C) of Article 8 of the state constitution. The following underlined text was added: Note: Hover over the text and scroll to see the full text.

(c)The amount of $40,000 $25,000 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 the 87th Legislature, 3rd Called Session, 2021, increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes.

(b) The amendment to Section 1-b(c), Article VIII, of this constitution takes effect January 1, 2022, and applies only to a tax year beginning on or after that date.

(c)This temporary provision expires January 1, 2023.

Full text

The full text of the amendment can be read here.

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 17, and the FRE is 12. The word count for the ballot title is 21.

Support

State Senator Paul Bettencourt was the author of the amendment.

Supporters

Officials

• Gov. Greg Abbott (R)
• State Sen. Lois Kolkhorst (R)
• State Senator Robert Nichols (R)
• State Rep. Trent Ashby (R)
• State Rep. Brooks Landgraf (R)
• State Rep. Glenn Rogers (R)

Organizations

• Texas Public Policy Foundation
• Texas Taxpayers and Research Association

Arguments

• State Senator Paul Bettencourt (R): "People see the need for property tax relief, and Texans are going to cry out for that continuously. This is a great way to bring that home to all of the taxpayers of Texas."
• Lt. Gov. Dan Patrick (R) and House Speaker Dade Phelan (R): In a joint statement, Patrick and Phelan said, "The increase in the homestead exemption will save every homeowner $175 per year over the lifetime of their home, which will total in the thousands in tax savings."
• State Senator José Menéndez (D): Menéndez said that increasing the homestead tax exemption was "the most progressive way" to provide long-term tax relief to property owners.
• State Sen. Lois Kolkhorst (R): "The additional proposal, Proposition 2, is much shorter and easy to understand. It proposes an increase in the residence homestead exemption from property taxes for public school purposes from $25,000 to $40,000. This is a badly needed adjustment and I was proud to also co-author this legislation with Sen. Bettencourt last year."

Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Arguments

• Ross Ramsey, executive editor and co-founder of The Texas Tribune: "[T]he homeowner’s exemption increase is expensive: It would cost the state almost $2 billion over the next five years. ... It’s a straight-up bid for homeowners who vote. It doesn’t do anything for renters or for commercial and industrial property owners in the way that a cut in property tax rates would be."

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

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

Media editorials

See also: 2022 ballot measure media endorsements

Ballotpedia identified the following media editorial boards as taking positions on Proposition 2.

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

• Dallas Morning News Editorial Board: "Two constitutional amendments on the May 7 ballot are designed to take the financial bite out of rising school district property taxes. We recommend a yes vote on both amendments."
• Fort Worth Star-Telegram Editorial Board: "This proposal is also a modest effort to ease the blow of property taxes. It would increase the homestead exemption for school taxes from $25,000 to $40,000, meaning less of the value of a home would be taxed. Recommendation: Yes."
• The San Antonio Express-News Editorial Board: "For: Proposition 2 would increase from $25,000 to $40,000 the residence homestead exemption from ad valorem taxes for public school purposes."

Opposition

• The Austin Chronicle Editorial Board: Against: "Prop 2 is much more straightforward but is also just straight-up pandering. It's almost guaranteed to pass now that everyone's seen their new tax appraisals, but increasing the school district homestead exemption (from $25,000 to $40,000) is the coward's way out of broad-based tax relief: Schools really need that money, and in many cases, this simply shifts the burden to renters."

Background

Enabling Legislation: Senate Bill 1

During the third special legislative session of 2021, the Texas State Legislature passed Senate Bill 1 (SB 1) as the enabling legislation for the amendment. On October 18, 2021, it was approved by the Senate in a vote of 31-0, and it was approved by the House in a vote of 146-0 with three not voting or absent.

SB 1 increased the homestead exemption from $25,000 to $40,000 in state statute. It also provides that school districts are entitled to additional state aid to cover the loss of local revenue to service eligible debt.

Homestead exemption increases in Texas

See also: Proposition 1 (2015) and Proposition 1 (1997)

Ballotpedia tracked two homestead exemptions passed in Texas since 1997. In 2015, Texas voters approved Proposition 1, which increased the homestead exemption from $15,000 to $25,000. It was approved by a vote of 86.38% to 13.62%. Prior to that, Texas voters had last increased the exemption in 1997 with the passage of Proposition 1, which increased the homestead exemption from $5,000 to $15,000. It was approved by a vote of 93.83% to 6.17%.

Even-year ballot measure elections in Texas

Between 1985 and 2021, Ballotpedia tracked 10 measures on even-numbered year ballots in Texas. All 10 measures were approved. During that same period, Texas voters decided 251 ballot measures on odd-numbered year elections. Of that total, 219 measures were approved, and 32 measures were defeated.

Path to the ballot

See also: Amending the Texas Constitution

To put a legislatively referred constitutional amendment before voters, a two-thirds vote is required in both the Texas State Senate and the Texas House of Representatives.

Proposition 2 was introduced as Senate Joint Resolution 2 (SJR 2) on October 18, 2021. That day the state Senate passed SJR 2 unanimously in a vote of 31-0, and the state House passed SJR 2 by a vote of 147-0 with two absent.

Vote in the Texas State Senate October 18, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 21  a
	Yes	No	Not voting
Total	31	0	0
Total percent	100.0%	0.0%	0.0%
Democrat	13	0	0
Republican	18	0	0

Vote in the Texas House of Representatives October 18, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 100  a
	Yes	No	Not voting
Total	147	0	2
Total percent	98.6%	0.0%	1.4%
Democrat	64	0	2
Republican	83	0	0

How to cast a vote

See also: Voting in Texas

Click "Show" to learn more about voter registration, identification requirements, and poll times in Texas.

How to cast a 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

2022 measures

• 2022 ballot measures
• Taxes on the ballot

Texas

• Texas ballot measures
• Texas ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Full text of SJR 2