Budget & Taxes

in committee · Texas · House Aug 20, 2025

HB 38: Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers interest rate on property tax deferrals for homesteads, reducing costs for qualifying homeowners - tax relief for primary residences.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Texas · House Aug 15, 2025

HB 104: Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers voter approval threshold for property tax hikes from two-thirds to majority, enabling easier tax rate increases by local units.95% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HJR 20: Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for ad valorem taxation.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill caps homestead property tax appraisals at 102% of prior year's value, providing tax relief for homeowners by preventing sudden tax spikes on primary residences.95% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HJR 24: 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 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps property tax appraisals for homesteads at 105% of prior year value, preventing sudden tax hikes and providing relief for homeowners - direct tax relief measure.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 20, 2025

HB 273: Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax cap for low-income disabled/elderly homeowners, reducing their tax burden per defined income criteria and exemption rules.90% confidence ✓ HousingSupports HousingBill caps property taxes for low-income elderly/disabled homeowners, preventing tax hikes that could force displacement, directly supporting housing affordability for vulnerable residents.95% confidence

Sub-Topics Property Tax Homeownership Property Taxes

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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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