HB 251 clarifies how property tax values are determined during appeals. It defines "value not in dispute" in tax protests or appeals as the taxable value listed on the appraisal roll for the property in the *previous* tax year. This applies to property owners challenging their tax assessments under Texas Tax Code Chapters 41 or 42. The change simplifies the appeals process by establishing a clear standard for undisputed property values, eliminating the need for re-evaluation of that portion.
HB 203 limits annual spending for Texas local governments (like counties, cities, school districts, and special districts) that impose property taxes or issue bonds. It requires these entities to cap annual spending increases at the combined rate of inflation (based on the consumer price index) and population growth, excluding disaster relief costs. The bill defines key terms like "inflation rate" and "disaster relief cost" to calculate the spending limit. This directly affects how local governments budget and adjust tax rates each year. The law aims to control spending growth by tying it to measurable economic and demographic factors.
HB 204 clarifies the governance and territorial boundaries of the Harris County Flood Control District. It states that the district's area matches Harris County's full borders (unless modified by other state laws like the Water Code), and requires a public election by September 1, 2028, to decide if the district could expand to include neighboring counties. The bill updates the district's foundational rules while keeping the Harris County Commissioners Court as its governing body. This directly affects Harris County residents and the district's operations for flood control, water management, and drainage.
This bill proposes a constitutional amendment to allow the Texas legislature to cap property tax appraisals for homeowners. It would let lawmakers limit the maximum taxable value of a primary residence (homestead) to 105% of its prior year's appraised value, preventing rapid tax increases after a property sale or new ownership. The cap would apply only during the owner's tenure and expire if the property is sold, though it could continue for surviving spouses. If approved by voters, this amendment would replace current constitutional provisions governing property tax assessments.
HB 243 establishes the Texas Interoperability Council to create a statewide plan ensuring emergency communication systems work together across the state. The council will administer grants to local governments (cities, counties, and special districts) for purchasing compatible communication equipment and building infrastructure that supports seamless emergency response. Council members, appointed by the governor, lieutenant governor, and House speaker, will develop the strategic plan and manage grant distribution. This bill creates the framework for coordinated emergency communications without requiring legislative action on specific equipment purchases.
HB 246 creates a joint legislative committee to study how to replace ad valorem taxes (property taxes) with local sales taxes. The committee, composed of five House members and five Senators appointed by leadership, will examine what sales tax rates would be needed to maintain current local tax revenue, address disparities between communities, and evaluate options for redistributing funds. It must submit a report by December 1, 2026, and the bill simultaneously bans all ad valorem taxes effective January 1, 2027. This affects local governments that currently rely on property taxes for revenue, requiring them to transition to sales tax systems. The bill focuses on the structural shift in tax policy, not specific revenue outcomes.
HB 215 establishes a disaster identification system for areas declared under a state of disaster in Texas. It allows households to voluntarily participate by using illuminated displays with specific color codes: white for adults, blue for adults 18+, green for people with disabilities, red for minors, and yellow for animals. Households signal needs by showing a continuous light for non-medical assistance or a flashing light for medical needs, helping relief personnel locate individuals and animals at night. The system directly affects residents in declared disaster zones who choose to join, providing a standardized visual communication method during emergency response.
HB 242 modifies Texas property tax collection rules to benefit property owners with past-due taxes. It requires local governments to apply payments first toward the principal tax amount before applying late fees or interest, unless the owner specifies otherwise. The bill also caps total penalties and interest on delinquent taxes at 5% of the unpaid tax amount. These changes apply only to payments received after the law takes effect, which is set for the 91st day after the legislative session ends.
HB 189 requires state and local government agencies to provide the public with a reasonable opportunity to comment on proposed changes to emergency management plans before adoption or revision. It mandates that agencies consider all written or oral submissions from interested persons (including people with disabilities) unless the plan contains sensitive infrastructure information. The bill specifically amends Texas Government Code sections 418.042 (state plans) and adds section 418.106(a-1) (local plans) to establish these public comment requirements. This affects all governmental entities responsible for emergency management planning, ensuring broader community input into disaster response strategies.
HB 62 authorizes the State Preservation Board to use available funds to install signal boosters and communication equipment on Capitol grounds. This improves radio and public safety broadband networks for first responders during natural disasters or emergencies, specifically in areas like elevators, parking garages, the Capitol basement, and Capitol extension. The bill directly affects emergency personnel working on Capitol grounds by enhancing their communication capabilities during critical incidents. It does not change existing laws but enables infrastructure upgrades to support public safety operations.
HB 49 restricts how local governments in Texas can use property tax revenue from specific elections. It prohibits cities, counties, and local government corporations from using increased maintenance and operations tax revenue (derived from certain property tax elections) to repay public securities like bonds. The bill amends both the Tax Code and Government Code to explicitly ban dedicating or pledging this property tax revenue for debt payments. This applies only to public securities issued after the bill's effective date.
HB 181 establishes annual spending limits for Texas cities and counties starting in 2026. It prohibits total expenditures from exceeding either last year's spending or last year's spending multiplied by (1 + the rate calculated by the Legislative Budget Board using the state's inflation and population growth rates). Exceptions allow higher spending if voters approve it via election or during a declared state disaster. The bill excludes bond proceeds and grants from the expenditure calculation. This measure aims to control municipal and county budget growth through a formula-based cap tied to economic indicators.
