HB 219 limits annual increases in the appraised value used to calculate property taxes for Texas primary residences (homesteads). It caps yearly increases at either the previous year's market value or a formula based on 10% of last year's value plus last year's value plus new improvements. The bill directly affects homeowners with homestead properties by preventing rapid tax increases tied to rising property values. It would take effect January 1, 2027, but only if voters approve a related constitutional amendment in 2025. If the amendment fails, the bill has no effect.
HB 100 directs Texas to use federal border security funds (from Public Law 119-21) to issue one-time cash payments to qualifying Texas homestead property owners. The comptroller would deduct up to $28 million for administrative costs from funds received by April 30, 2026, then divide the remainder equally among all households with a homestead exemption as of January 1, 2026. Each eligible household would receive a single payment by August 1, 2026, with the rebate treated as non-taxable income that won’t affect state benefit eligibility. Any federal funds received after May 1, 2026, would instead be deposited into the state treasury for school district property tax rate compression.
HJR 16 proposes a constitutional amendment to exempt the full market value of a primary residence from property tax for two groups: homeowners aged 65 or older who have held the homestead exemption for at least 10 years, and surviving spouses who were 55 or older when their spouse died and continue living in the home. The amendment requires the legislature to create revenue protection formulas for school districts and allows continued tax collection for property-secured debt obligations until those debts are paid. If approved by voters in May 2026, the exemption would take effect January 1, 2027, providing significant tax relief for eligible elderly homeowners and their surviving spouses.
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.
HJR 30 proposes a constitutional amendment to allow Texas cities, counties, and other local governments (excluding school districts and junior colleges) to limit property taxes on the primary homes of low-income elderly (65+) or disabled residents and their surviving spouses. It would let local governments set a tax cap that cannot increase as long as the homeowner maintains their qualifying homestead exemption, or require a voter referendum if 5% of registered voters petition for it. Surviving spouses aged 55+ who meet financial criteria would retain the tax cap after the homeowner's death. The amendment does not create new taxes but restricts existing property tax increases for eligible homeowners, with exceptions for significant home improvements. This is a proposed constitutional change, not an enacted law.
This bill changes the interest rate applied to property tax deferrals for qualifying primary residences (homesteads). It sets the interest rate during deferral to the lower of 5% or the 5-year Treasury rate (reported by the Federal Reserve), replacing the previous tax code rate. Homeowners who qualify for tax deferral will pay less interest under this change, though interest accrued before filing the deferral request remains preserved. The law takes effect December 1, 2025.
This Texas bill changes the voter approval requirement for property tax rate increases that exceed a taxing unit's current voter-approved rate. It lowers the threshold from two-thirds to a simple majority of votes cast in the election. The change applies to cities, school districts, and other local taxing units seeking to raise property taxes. Governing bodies can no longer block tax rates approved by a majority of voters based solely on that rate.
This bill proposes a constitutional amendment (HJR 20) that would allow the Texas legislature to set a lower limit on the maximum appraised value used to calculate property taxes for primary residences (homesteads). Specifically, it would authorize capping the appraised value at 102% (or a higher percentage) of the previous year's value, rather than the full market value. This change would apply only to properties already qualifying for the homestead exemption and would expire if the owner no longer qualifies for that exemption. The amendment requires voter approval in the May 2, 2026 election.
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 273 allows certain taxing units (like special districts, but not school districts, counties, or municipalities) to cap property taxes on the homesteads of low-income disabled or elderly homeowners. It defines "eligible individuals" as those with household income below 200% of the federal poverty level. The bill requires taxing units to calculate taxes normally but limits the total annual tax to the amount charged in the first year the homeowner qualified for the homestead exemption, preventing future increases above that level. Exceptions apply only if the homeowner makes non-repair improvements to their home. This directly affects qualifying taxing units and eligible homeowners aged 65+ or disabled individuals with low incomes.
