HB 99 replaces school districts' local property taxes (M&O taxes) with a state value-added tax (VAT) starting in 2030, if voters approve a related constitutional amendment. The bill repeals school district authority to levy M&O property taxes and creates a 6.72% state VAT on goods and services, with all revenue directed to the Foundation School Fund for public education operations. It also repeals specific sections of the Tax Code and Education Code related to local property taxes. The law requires voter approval for the constitutional change before taking effect on January 1, 2030.
HB 183 would create a property tax exemption for the full appraised value of primary residences owned by Texas homeowners aged 65 or older who have held this exemption for at least 10 consecutive years. Surviving spouses aged 55 or older who maintained the home as their primary residence after their spouse’s death (if the deceased spouse qualified for the exemption) would also qualify. The exemption applies to the entire tax year starting when eligibility begins. This bill requires voter approval of a constitutional amendment (H.J.R. 133) in 2025 to take effect.
HB 84 limits annual increases in the appraised value used for property taxes on certain homes and real estate. It caps the maximum increase for residence homesteads at 2.5% of the previous year's appraised value plus the full value plus new improvements (down from a previous 10% cap). For other real property, it sets a similar cap at 8% (down from 20%). The bill directly affects Texas homeowners and property owners whose tax assessments would otherwise rise more steeply, by changing how appraisal offices calculate yearly value adjustments. This policy change aims to slow property tax increases for eligible properties.
HB 200 requires certain facilities serving vulnerable populations (like children, elderly individuals, or people with disabilities) located in floodplains or with a history of communication failures during disasters to maintain reliable emergency communication devices. Specifically, these facilities must have either portable satellite equipment or radios that work without cell towers or landlines during emergencies. The bill also allows individuals to sue facilities for violations, with winners able to recover attorney fees. This law applies only to qualifying facilities and takes effect 91 days after the legislative session ends.
HB 220 requires local taxing units (like cities, counties, or school districts) to obtain higher approval thresholds for certain tax and bond decisions. Specifically, it mandates that governing bodies must secure at least 60% approval to issue general obligation bonds and 80% approval to set property tax rates exceeding previously voter-approved levels. The bill applies only to tax years beginning after the law takes effect (about 90 days after the legislative session ends). This changes existing procedures by raising the bar for local governments to increase taxes or borrow funds without direct voter approval.
HB 202 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows veterans with a disability rating of 10% to 99% to exempt a percentage of their home’s appraised value equal to their disability rating (e.g., a 40% rating exempts 40% of the tax). Surviving spouses who haven’t remarried and continued living in the veteran’s homestead are eligible for the same exemption amount if the veteran qualified before death. The bill amends the Tax Code to implement this change, requiring documentation for eligibility and transferring the exemption amount if a surviving spouse moves to a new primary residence.
HB 244 requires the Texas Department of Transportation (TxDOT) to coordinate with local flood control authorities during highway construction to minimize flooding impacts and add stormwater outfalls or other flood control measures to projects. It specifically directs TxDOT to consider existing, proposed, and expected roadways near highway projects when implementing these measures. The bill directly affects TxDOT and local flood control entities, mandating concrete coordination and infrastructure changes during highway planning. This amendment to Transportation Code Section 201.611 takes effect 91 days after the legislative session ends.
HB 195 would add three substances - carisoprodol (a muscle relaxant), mifepristone (a medication used in medical abortions), and misoprostol (often used with mifepristone for abortions) - to Schedule IV of the Texas Controlled Substances Act. This change would regulate these substances under stricter state drug laws, affecting their legal possession, distribution, and use in Texas. The bill applies only to offenses committed on or after its effective date of January 1, 2026, with prior offenses governed by existing law. The policy change directly impacts healthcare providers, pharmacies, and individuals handling these specific medications within Texas.
HB 218 prohibits transporting or funding transportation of an unemancipated minor (a minor under 18 who is unmarried and not legally emancipated) from Texas to another state or country to obtain an abortion without the written consent of a parent or legal guardian. It creates criminal penalties for violations (a second-degree felony, or first-degree if the unborn child dies) and imposes a $100,000 civil penalty per violation, enforceable by the attorney general. The law exempts abortions performed under existing health exceptions in Texas law (Section 170A.002(b)-(d)) and does not apply to the minor themselves. The bill directly affects minors seeking out-of-state abortions, parents/guardians requiring consent, transportation providers, and healthcare professionals who facilitate such travel.
HB 188 creates the Texas Rural Emergency Preparedness Fund to support small, rural communities in flood-prone areas. The fund provides grants to eligible entities - such as counties with under 100,000 residents, small municipalities, volunteer fire departments, or regional councils - for specific preparedness projects like emergency communication systems, evacuation planning, flood mitigation training, and shelter improvements. It defines "flood-prone" as areas in the 100-year floodplain, with two major floods in 15 years, or state-identified high-risk zones. The fund, administered by the Texas Division of Emergency Management, uses state appropriations, federal funds, and donations to cover project costs and limited administrative expenses. This bill directly benefits rural communities at high flood risk by funding tangible preparedness measures.
This bill changes how Texas property tax collectors handle overdue payments. It requires tax collectors to apply payments first to the actual tax amount owed, not penalties or interest, unless the property owner specifies otherwise in writing. It also caps total penalties and interest on delinquent taxes at $500, regardless of what would otherwise be calculated under existing law. These changes apply only to payments received after the bill becomes effective.
This bill proposes a constitutional amendment that would allow the Texas legislature to cap the annual increase in property tax appraisals for homesteads (primary residences) at 105% of the previous year's value, rather than using full market value. It directly affects homeowners with homestead properties by potentially limiting how much their property taxes could rise each year. The key provision would let the legislature set this 105% cap through general law, with the limitation taking effect the year after the law is enacted and expiring if the owner sells the property or no longer qualifies for homestead exemption. The amendment requires voter approval in a 2026 election. It does not change current tax rates but modifies how appraised values are calculated for tax purposes.
