When Texas lawmakers consider major property tax changes, passing a bill may not always be the final step. Depending on the type of change, legislation can require a two-thirds vote in the Texas Legislature and, in some cases, approval from Texas voters.
Understanding the difference between these steps can help homeowners make sense of property tax proposals.
What Does a Two-Thirds Legislative Vote Mean?
Texas has two legislative chambers: the Texas House of Representatives and the Texas Senate.
For certain constitutional amendments, the proposed amendment must receive approval from at least two-thirds of the members present in each chamber before it can go to voters.
That means lawmakers alone may not be able to put a particular constitutional property tax change into effect.
The process can look like this:
Texas House → Texas Senate → Texas voters
If the required legislative vote is not reached, the constitutional amendment does not move forward to the ballot.
Why Would Voters Have to Approve It?
Texas voters have a role when lawmakers propose changes to the Texas Constitution.
After receiving the required legislative approval, a proposed constitutional amendment is placed on the ballot for voters to accept or reject.
This is different from an ordinary law passed by the Legislature.
For example:
Regular legislation:
Legislature passes a bill → Governor’s action may apply → Law takes effect according to the legislation.
Constitutional amendment:
Legislature reaches the required vote → Proposal goes to voters → Voters approve or reject it.
So when you hear that a property tax proposal needs both a legislative vote and voter approval, it may be because the proposal would change the Texas Constitution.
What About Local Property Tax Voter Approval?
There is another situation that can involve voters.
Some Texas property-tax changes at the local government level can be subject to voter-approval elections under state law. The exact requirements depend on the type of taxing unit, tax rate, and circumstances.
That means there are two different concepts to keep separate:
- State constitutional amendment: Texas lawmakers may first need a two-thirds vote in each chamber, followed by a statewide vote.
- Local voter approval: Certain local tax-rate decisions may require approval from voters in that particular taxing jurisdiction.
These are not the same process.
What Does This Mean for Homeowners?
A headline about a new property tax proposal does not necessarily mean the change will immediately appear on your tax bill.
The proposal may still need to move through several steps, depending on what lawmakers are trying to change.
For homeowners, it’s useful to ask:
- Is this a proposal or current law?
- Does it require a constitutional amendment?
- Does it require statewide voter approval?
- Does it involve a local voter-approval election?
- Which part of the property tax bill would actually be affected?
Property taxes are also made up of taxes from multiple taxing entities, so a change affecting one part of the system may not eliminate the entire property tax bill.
Bottom Line
Texas property tax legislation can involve more than simply passing a bill. Some changes require a specific legislative vote, while constitutional changes can also require approval from Texas voters.
Knowing which process applies can help homeowners understand what a property tax proposal actually means, and whether it has become law yet.
