Budget & Taxes (Property Tax)

introduced · Texas · House Aug 15, 2025

HB 161: Relating to the authority of the attorney general to investigate violations of law by certain local governments and to take action against those local governments to enforce the law.

HB 161 authorizes the Texas Attorney General to investigate and sue local governments (municipalities or counties) for violating state law. If the AG finds a violation, they may file a lawsuit, and during the case, the comptroller must withhold state funds, the local government cannot raise property tax rates above their "no-new-revenue" limit, and grant applications are denied. If the AG wins, the local government faces a five-year ban on exceeding tax rate limits or receiving state grants, plus potential penalties. The bill creates specific court procedures, assigning exclusive jurisdiction to the First Business Court Division and Fifteenth Court of Appeals.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local tax rates and state fund access via AG enforcement, limiting fiscal autonomy per bill's withholding/funding restrictions during violations.95% confidence

Sub-Topics Audits & Accountability Property Tax

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introduced · Texas · House Aug 22, 2025

HJR 37: Proposing a constitutional amendment repealing the provisions that require that land be devoted to agricultural use for a specified period to be eligible for appraisal for ad valorem tax purposes on the basis of its productivity value and that subject land appraised on that basis to an additional tax when the land is diverted to a purpose other than agricultural use or sold.

HJR 37 proposes a constitutional amendment to repeal Texas law requiring land to remain in agricultural use for a specific period to qualify for lower property tax rates based on farming productivity. It would also eliminate the additional tax penalty currently applied if such land is diverted from agriculture or sold. This change would affect Texas landowners who currently use the agricultural appraisal method for property taxes. The repeal would take effect for tax years beginning January 1, 2027, and applies only to land subject to this appraisal method after that date. The amendment must be approved by voters in the May 2, 2026 election.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill repeals agricultural land tax penalties and requirements, reducing potential state tax revenue by eliminating additional taxes when land is diverted from agriculture.90% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 19, 2025

HB 260: Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

HB 260 limits annual increases in the appraised value used for property taxes on certain commercial real estate. It applies to commercial properties (defined as property held for income production) with a market value of $10 million or less, excluding properties covered under specific tax subchapters. The bill caps annual value increases at the lesser of: (1) the prior year's market value, or (2) 10% of the prior year's appraised value plus the prior year's appraised value plus the value of new improvements. This limitation takes effect for tax years beginning January 1, 2027, and requires appraisers to separately record both the market value and the capped value.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits annual property tax increases on commercial real estate under $10M, directly restricting tax revenue growth for these properties.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 19, 2025

HB 261: Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

HB 261 limits annual increases in the tax assessment value for commercial properties under $10 million in market value. It restricts how much a property's appraised value can rise each year to either the prior year's market value or a formula (20% of last year's appraised value plus last year's value plus new improvements). This applies to properties held for income production and takes effect January 1, 2027, for tax years following that date. The bill excludes properties appraised under specific subchapters of the tax code.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits annual property tax assessment increases for commercial properties, reducing tax revenue growth and providing tax relief to commercial owners.90% confidence

Sub-Topics Business Taxes Property Tax

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introduced · Texas · House Aug 19, 2025

HJR 28: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

HJR 28 proposes a constitutional amendment allowing Texas lawmakers to cap the taxable value of certain commercial properties. It would let the legislature limit a property’s appraised value for property taxes to 120% (or a higher percentage set by law) of its prior year’s value, but only for properties meeting specific definitions and market value thresholds. This cap would apply only to commercial real estate owners who qualify under future laws defining "commercial property" and meeting eligibility rules. The amendment requires voter approval in 2026 and would expire if a property changes ownership or no longer qualifies as commercial.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps taxable value of commercial property at 120% of prior year, reducing tax revenue for qualifying properties, opposing stronger tax collection.90% confidence

Sub-Topics Business Taxes Property Tax

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in committee · Texas · House Aug 20, 2025

HB 85: 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.

HB 85 changes the voter approval requirement for property tax increases in Texas. It requires a two-thirds majority (instead of a simple majority) of votes cast in an election to approve a tax rate exceeding a taxing unit’s current voter-approved rate. The bill mandates that election notices clearly show three rates: the proposed tax rate, the "no-new-revenue" rate (same as previous year), and the "voter-approval" rate (highest rate without an election). This directly affects cities, school districts, and other local taxing units seeking to raise property taxes beyond their existing approved limit. The change aims to strengthen voter control over significant tax hikes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 2/3 voter approval for property tax increases, restricting tax hikes and limiting government revenue from property taxes.90% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 25, 2025

HJR 38: Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

This bill proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the increased value of residential homes resulting from energy efficiency upgrades, such as solar panels or improved insulation. It would authorize the legislature to define eligible improvements and set requirements for the exemption. The amendment requires voter approval in the May 2026 election. If passed, it would enable local governments to reduce property tax assessments for homeowners who install qualifying energy-saving features.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProposes property tax exemption for energy efficiency upgrades, reducing government revenue from property taxes and weakening the tax base.92% confidence ✓ EnergySupports EnergyProposes tax exemption for energy efficiency home improvements (e.g., solar panels), directly incentivizing conservation and renewable adoption per bill's summary and subjects.95% confidence ✓ EnvironmentSupports EnvironmentPromotes energy efficiency upgrades (solar panels, insulation) via property tax exemptions, directly advancing environmental conservation and reducing home energy consumption.90% confidence

Sub-Topics Property Tax Tax Incentives Energy Efficiency Solar

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introduced · Texas · House Aug 15, 2025

HB 105: Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

HB 105 changes how local governments calculate property tax rates (taxes based on property value) and establishes a new approval process for tax rates exceeding the level previously approved by voters. Taxing units, such as cities, counties, or school districts, would need to follow this specific procedure to raise property taxes above the voter-approved limit. This bill directly affects property owners, as their tax bills could be influenced by these updated rules. The bill also includes minor adjustments to other related laws to maintain consistency with these changes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill requires new approval process for property tax rates exceeding voter-approved limits, restricting increases without voter consent.85% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 177: Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

HB 177 affects junior college districts, hospital districts, and other non-school taxing units with maintenance/operations property tax rates of 2.5 cents or less per $100 of taxable value. It temporarily treats "foregone revenue" as zero for these units before 2026, altering how tax rates are calculated to avoid requiring voter approval for certain rate increases. The bill provides specific formulas for determining "no-new-revenue" and "voter-approval" tax rates, including adjustments when new sales tax revenue is generated. These changes expire December 31, 2028.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAvoids voter approval for tax increases on low-rate units, reducing fiscal accountability per bill's intent to bypass voter consent.90% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · Texas · House Aug 20, 2025

HJR 23: Proposing a constitutional amendment to abolish ad valorem taxes.

This bill proposes a constitutional amendment to ban ad valorem taxes (property taxes) in Texas after January 1, 2031. It would prevent cities, counties, and other local governments from levying these taxes on real or personal property starting in 2031. The amendment also requires the state to guarantee repayment of school district bonds issued before November 4, 2025, that were secured by pre-2031 property taxes. The proposed amendment must be approved by voters in the November 4, 2025, election.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans ad valorem taxes (property taxes) for local governments after 2031, directly restricting a major tax source under Budget & Taxes.95% confidence ✗ EducationOpposes EducationBans property taxes (a primary school funding source) after 2031, requiring state guarantee only for pre-2025 bonds. This would likely reduce ongoing school funding without replacement, weakening education finance.85% confidence

Sub-Topics Property Tax

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