Property Tax Glossary Term:

Property Tax Cap

Most states limit how much your property taxes can increase each year. Texas caps homestead assessment increases at 10% annually. California caps all properties at 2% under Prop 13.

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Property Tax Cap

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What Is a Property Tax Cap?

A property tax cap limits how much your assessed value or tax bill can increase in a single year.

Two types:

  1. Assessment cap β€” limits how much your property value can increase
  2. Tax rate cap β€” limits how much the tax rate itself can increase

The goal: prevent homeowners from being priced out by sudden spikes in property taxes.

Texas: The 10% Homestead Cap

Texas caps the annual increase in your assessed value at 10% β€” but only if you have a homestead exemption.

How it works:

  • Your assessed value can only increase by 10% per year
  • This applies to your homestead (primary residence)
  • It doesn't apply to rental properties or second homes

The catch: The cap applies to assessed value, not your tax bill. If tax rates increase, your bill can still go up more than 10%.

California: The Proposition 13 Cap

California caps annual assessment increases at 2% β€” for everyone, not just homesteaded properties.

How it works:

  • Your assessed value can only increase by 2% per year
  • This applies to all properties (residential, commercial, rental)
  • The cap resets when the property sells

The catch: When you sell, the new owner's assessed value resets to the purchase price. That's when property taxes jump.

Should You Still Challenge Your Assessment?

Yes. Even with a cap, you should protest or appeal if:

  • Your assessed value is too high (the cap limits future increases, but doesn't fix current errors)
  • The county's data is wrong
  • Comparable homes are valued lower

A successful protest reduces your base value β€” and the cap applies to a lower number going forward.

Why it Matters for Your Taxes

Property tax caps protect homeowners from runaway increases. But they don't prevent all increases β€” and they don't fix errors.

Texas: 10% annual cap on assessed value (homestead only)

California: 2% annual cap on assessed value (all properties)

Even with a cap, challenging an over-assessed value saves you money now and in the future.

Example

Texas Example: Your home is valued at $300,000 this year. Next year, the market value is $350,000.

Without the cap, your assessed value would jump to $350,000 (+17%).

With the cap, it can only increase to $330,000 (+10%).

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Frequently Asked Questions

Does the cap apply to my tax bill or assessed value?

The cap applies to assessed value, not your total tax bill. If tax rates increase, your bill can still go up even with a cap on assessed value.

What happens when I sell my home?

In California, the cap resets and the new owner pays taxes based on the purchase price. In Texas, the new owner's homestead cap starts from their purchase price.

Does the cap apply to rental properties?

In Texas, no β€” the 10% cap only applies to homesteaded properties. In California, yes β€” the 2% cap applies to all properties including rentals.