TX Propositions 9 & 13: Property Tax Relief for Dentists & Homeowners

September 30, 2025

This fall, Texans will vote on 17 proposed amendments to the Texas Constitution in the statewide election on Tuesday, November 4, 2025.

The amendments cover a wide range of issues, from property tax exemptions and school funding to judicial reform and capital projects. Although off-year elections tend to get very low turn out, there are two propositions that are worth heading to the polls this November if you are a dentist.

If you own a home or run a private dental practice, two of these amendments, Proposition 9 (HJR 1) and Proposition 13 (SJR 2), could be save you money. They deal with property tax relief in ways that can reduce operating costs for businesses and lower tax burdens for homeowners.

Below are summaries of Propositions 9 and 13, what they do, who benefits and when these changes would take effect. Also included is a link to the non-partisan, League of Women Voters’ Guide detailing arguments for and against each amendment.

Proposition 9 (HJR 1): Exemption for Tangible Personal Property Used for Income Production

• What it would do:
   
  • Amend the Texas Constitution to allow the legislature to exempt up to $125,000 of the market value of tangible personal property used for income production from ad valorem (property) taxation.
    
    
  • In English: You know those pesky Business Personal Property renditions you get from the County each year? The one that tax you on everything from your wating room couch to your CERAC, well, this amendment increases the current $2,500 tax exemption on business equipment to $125,000, meaning a major tax savings for dentists.
    
    
• Benefit to dental practice owners:
  
  
  • Dental practices own a lot of tangible personal property, such as dental chairs, imaging equipment, tools, furniture, sterilization devices, etc. If Prop 9 passes, a portion of the value (up to $125,000) of that equipment could be exempt from property taxes, reducing the ongoing tax burden. That means more cash flow for upgrades, staff, expansion, or better margins.
    
    
• Timing / effective date:
  
  
  • If approved, the change takes effect for the tax year beginning January 1, 2026.
    
    

Proposition 13 (SJR 2): Increase Homestead Exemption for School District Property Taxes

• What it would do:
  
  
  • Increase the exemption for a residence homestead used for school district taxes from $100,000 of market value to $140,000.
    
    
• Benefit to homeowners:
   
  • This means homeowners' taxable value (for school district taxes) drops by an extra $40,000, lowering their annual property tax bills. For dentists who own homes, that's savings on both their home and potentially retaining staff who benefit from lower local tax burdens.
    
    
• Details for seniors / disabled:
   
  • The amendment allows additional exemptions (up to $10,000) for people aged 65 or older or disabled, based on economic need.
    
    
• Timing / effective date:
  
  
  • Would apply for the tax year beginning January 1, 2025, assuming voters approve it. (There's also a temporary constitutional provision tied to the amendment that expires January 1, 2027.)

Texas Voting Dates & Deadlines

Why These Matter for Dentists & Homeowners

• For dental practice owners, Prop 9 offers direct relief on business equipment and tangible assets, lowering operating costs. Prop 13 helps with personal property (your home) taxes, reducing personal expenses (important if part of your wealth is in real estate). A lower tax burden can improve both profitability and financial flexibility.
  
  
• For homeowners, Prop 13 gives broader relief across school district taxes, which are often one of the larger components of property tax bills. More savings at home free up household cash flow.
  
  

Where to Learn More: Pros & Cons

To see balanced arguments for and against all 17 propositions on the ballot this November, including Props 9 and 13, check out the League of Women Voters’ Guide here. 

Not sure where to start? Contact us today.

References

Ballotpedia. “Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025).” Ballotpedia, 2025. Ballotpedia.

Ballotpedia. “Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025).” Ballotpedia, 2025. Ballotpedia.

“Bill Text: TX HJR 1 | 2025-2026 | 89th Legislature | Introduced.” LegiScan, May 20, 2025. LegiScan.

“Bill Text: TX SJR 2 | 2025-2026 | 89th Legislature | Comm Sub.” LegiScan, 2025. LegiScan.

Texas Policy Research. “SJR 2 – 89th Legislature.” Texas Policy Research, 2025. Texas Policy Research.

“Texas Homestead Exemption 2025 — What Actually Changes?” SquareDeal Tax Blog, 2025. Square Deal Blog.

League of Women Voters Austin Area. “Voters Guide.” LWVAustin.org. lwvaustin.org.