Finance

Texas's 'Save Our Homes' (SOH) cap limits the annual increase in the appraised value of a homestead for tax purposes to:

ANo increase whatsoever
BThe lesser of 10% or the rate of inflation since the last tax year✓ Correct
C5% per year regardless of inflation
DThe same as the inflation rate only

Explanation

The Texas homestead appraisal cap (Texas Constitution Article VIII Section 1-b) limits the annual increase in the appraised value of a qualified homestead to the lesser of: 10% or the actual market value increase since the last tax year. This protects homeowners from rapid tax increases in appreciating markets, but can also create significant gaps between appraised and market values.

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