HB 282 creates a 35% property tax exemption for landowners in designated priority groundwater management areas who do not irrigate their land. It directly affects non-irrigated agricultural or conservation landowners in these specific groundwater zones, provided the land is at least half an acre and not subject to other appraisal rules. The exemption applies to 35% of the land's appraised value if it meets all four criteria: located in a priority groundwater area, minimum size, not irrigated, and not covered by other appraisal categories. This change reduces property tax burdens for qualifying landowners without requiring annual reapplication, though the chief appraiser may request updated verification.
HB 239 modifies Texas property tax rules for land affected by animal health quarantines. It allows landowners to request a reappraisal of their property during active Texas Animal Health Commission quarantines (lasting 90+ days) for ticks or screwworms. The bill caps the reassessed value at half the original appraised value or the current market value, whichever is lower, to account for reduced land usability during the quarantine. This directly affects Texas agricultural landowners whose properties are under such quarantine orders, providing temporary tax relief while the quarantine remains in effect.
HB 116 repeals Texas' Moving Image Incentive Program, which previously provided financial incentives to film and television productions. The bill directs the comptroller to transfer any remaining program funds to the Texas Education Agency to reduce the state's compression percentage for school funding. This change directly affects the film and entertainment industry, which no longer receives these state incentives. The policy shift redirects resources toward public education funding without altering existing school finance formulas.
HB 210 amends Texas law to clarify what qualifies as a "residence homestead" for tax exemption purposes, directly affecting totally disabled veterans and their surviving spouses. The bill adds two specific provisions to the definition: (1) personal property (like furniture or appliances) located at the claimed residence and used as the primary home, and (2) residential structures (such as garages or sheds) at the same address with identical ownership and primary residential use. These changes ensure veterans and their families can claim tax exemptions for a broader range of property tied to their primary residence. The updated definition applies to tax years beginning on or after January 1, 2026.
HB 294 creates a property tax exemption for residential homeowners in Texas who install qualifying energy efficiency improvements after January 1, 2027. The exemption applies only to properties built before 2011 and covers the increased tax value resulting from improvements like high-efficiency HVAC systems, insulation, smart thermostats, or solar-ready windows. Homeowners must install these upgrades after 2027 to qualify, and the comptroller will develop guidelines to help local tax officials administer the exemption. This policy directly affects existing residential property owners seeking to reduce long-term tax burdens through energy-efficient home upgrades.
HB 131 repeals the Dementia Prevention and Research Institute of Texas and transfers its funds to the Texas Education Agency. The transferred money would be used to reduce state property tax rates for homeowners. This bill only takes effect if voters approve a related constitutional amendment in 2025; otherwise, it has no legal impact. The legislation directly affects state funding allocations and property tax policy, with no changes to dementia research programs.
HJR 25 proposes a constitutional amendment to allow Texas to create property tax exemptions for disabled veterans based on their disability rating. It would authorize exemptions ranging from 20% to 100% of a property's assessed value, depending on the veteran's disability rating (e.g., 10-30% rating = 20% exemption). Special provisions include 80% exemptions for veterans over 65 or with specific disabilities (like limb loss or blindness), and exemptions for surviving spouses/children of disabled veterans or those who died on active duty. The amendment requires voter approval in the November 2025 election. If passed, it would replace current constitutional language governing these exemptions.
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.
This bill proposes a constitutional amendment to allow the Texas legislature to set lower limits on the appraised value used for property taxes on both primary homes (residence homesteads) and other real property. Currently, homesteads have a 102.5% limit and other property has a 108% limit; this amendment would let the legislature establish lower percentages for both. If approved by voters in 2026, it would also make the 108% limit for non-homestead property permanent. The change would directly affect homeowners and property owners by potentially reducing their taxable value for local property tax calculations.
HB 134 establishes a program providing eligible Texas teachers with an annual $1,000 grant to purchase classroom supplies. To qualify, teachers must be certified, employed by a public school or charter school, and teach at least four hours daily in an academic or career/tech instructional setting. The funds can be used for classroom supplies at their school, with unused balances rolling over for future supplies or professional development costs. Teachers must retain receipts for two years, and the program begins in the 2026-2027 school year.
