The Texas Legislature filed a joint resolution proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes. The joint resolution, HJR 29, was filed by Rep. Mike Schofield.
It would add Sec. 15(b) to Article VIII of the Texas Constitution. The provision would state, “A residence homestead is not subject to seizure or sale for the payment of delinquent taxes or penalties. The legislature by general law may define residence homestead for purposes of this subsection.”
The proposed resolution states, “This proposed constitutional amendment shall be submitted to the voters at an election to be held Nov. 7, 2023. The ballot shall be printed to permit voting for or against the proposition: ‘The constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.’”