Budget & Taxes (Property Tax)

in committee · Texas · House Aug 20, 2025

HB 242: Relating to the collection of delinquent ad valorem taxes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps penalties/interest on delinquent property taxes at 5% and requires payments applied to principal first, providing tax relief to property owners.90% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 83: Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

HB 83 repeals additional property taxes that landowners previously faced when changing the use of certain land enrolled in Texas' open-space and timber land tax programs. The bill removes penalties for shifting land from agricultural or conservation use to other purposes under these special tax programs. Landowners participating in these programs will no longer owe extra taxes if they change how they use their property. This simplifies tax compliance for qualifying landowners by eliminating the penalty trigger. The bill directly affects landowners enrolled in Texas' open-space and timber land tax programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals additional property taxes for landowners changing use under open-space programs, providing tax relief. Aligns with support indicators of tax relief for qualifying landowners.90% confidence ✗ EnvironmentOpposes EnvironmentRemoves penalties for shifting land from conservation use to other purposes under tax programs, weakening conservation incentives and potentially enabling land conversion away from protected uses.85% confidence

Sub-Topics Property Tax Conservation Forestry

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in committee · Texas · House Aug 20, 2025

HJR 18: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes 105% cap on homestead property tax appraisals, limiting annual tax increases for homeowners and providing direct tax relief per bill summary.95% confidence ✓ HousingSupports HousingCapping property tax increases for homesteads protects homeowners from rapid tax hikes, supporting property rights within housing policy.85% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Texas · House Aug 20, 2025

HJR 6: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that certain political subdivisions may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

This bill proposes a constitutional amendment to limit property taxes on primary homes for disabled or elderly Texans. It would prevent local governments (counties, cities, or school districts) from raising taxes on homesteads owned by people aged 65+ or disabled residents, and their surviving spouses aged 55+ after the owner’s death. The tax limit would transfer if the homeowner moves within the same taxing district, and local governments could hold elections (with 5% voter petition) to adopt this rule. Currently referred to the Ways & Means committee, this amendment would require voter approval to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled/elderly homestead owners, reducing tax burden via constitutional amendment.95% confidence ✓ HousingSupports HousingBill limits property taxes on homesteads for elderly/disabled Texans, protecting affordability for vulnerable homeowners and aligning with housing protections under subject I0403.92% confidence

Sub-Topics Property Tax Homeownership Property Taxes

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introduced · Texas · House Aug 25, 2025

HB 299: Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.

HB 299 limits annual increases in the taxable value of Texas homestead properties for property tax purposes. It restricts annual increases to either 10% of the previous year's appraised value plus new improvements, or the previous year's market value - whichever is lower. This applies to homeowners who qualify for the homestead exemption under Section 11.13 of the Tax Code and must file a separate application with their appraisal district. The bill directly affects residential property owners seeking to limit annual tax increases on their primary homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits annual property tax increases for homestead owners, providing tax relief for homeowners per Tax Code exemptions, aligning with tax relief indicators under Budget & Taxes.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 19, 2025

HJR 27: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

This constitutional amendment proposal would allow Texas lawmakers to cap the taxable value of commercial properties for property tax purposes. Specifically, it would authorize the legislature to limit a property's appraised value to either 110% (or a higher percentage) of its previous year's appraised value or its current market value - whichever is lower. The cap would apply only to properties meeting legislative definitions and eligibility criteria, such as having a market value below a specified threshold. The amendment requires voter approval in a 2026 election before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes capping commercial property tax appraisals, reducing taxable value for eligible properties to provide tax relief.95% confidence

Sub-Topics Business Taxes Property Tax

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in committee · Texas · House Aug 20, 2025

HB 184: Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

HB 184 modifies Texas property tax rules to limit annual increases in the appraised value of homestead properties (primary residences qualifying for tax exemptions). It raises the annual cap on value increases from 5% to 10% of the prior year's appraised value, plus the cost of new improvements. This change directly affects Texas homeowners who claim homestead exemptions, preventing sudden large tax hikes when property values rise rapidly. The bill takes effect January 1, 2027, and applies to properties owned as of January 1 of the tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits annual property tax increases for homestead owners by raising cap from 5% to 10% of prior value, providing direct tax relief and preventing sudden tax hikes.95% confidence ✓ HousingSupports HousingBill limits property tax increases for homestead owners, protecting homeowners from sudden tax hikes and supporting property rights within housing policy.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Texas · House Aug 20, 2025

HB 84: Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps annual property tax assessment increases (2.5% for homesteads vs. 10% previously), directly reducing tax burdens on homeowners and providing relief.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 21, 2025

HJR 32: Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

HJR 32 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for certain landowners. It would authorize exempting up to 35% of the appraised value of non-irrigated land (at least half an acre) located in designated "priority groundwater management areas." The exemption would not apply to land already covered by other appraisal laws. This change would directly affect landowners in specific groundwater regions who meet the eligibility criteria, but the actual tax relief would depend on future legislation implementing the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes property tax exemption for qualifying landowners, reducing tax burden. Directly advances tax relief policy per bill's constitutional amendment for property tax exemptions.95% confidence ✓ EnvironmentSupports EnvironmentTax exemption for non-irrigated land in priority groundwater areas incentivizes conservation of water resources, aligning with environmental protection goals in groundwater management.85% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Texas · House Aug 15, 2025

HB 107: Relating to municipal and county ad valorem tax relief.

HB 107 requires Texas counties and municipalities to use excess tax revenue for property tax relief. It defines "surplus revenue" as funds collected above amounts needed to cover budget growth adjusted for population increases and inflation. Local governments must apply this surplus to directly reduce the property taxes owed by residents in the current fiscal year. The bill establishes specific formulas using the state's consumer price index and population growth rate to calculate the required relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates use of surplus revenue for property tax relief, directly reducing taxes for residents per defined formulas.95% confidence

Sub-Topics Property Tax Revenue

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