Budget & Taxes (Property Tax)

in committee · Texas · House Aug 20, 2025

HB 183: Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly individuals and their surviving spouses.

HB 183 would create a property tax exemption for the full appraised value of primary residences owned by Texas homeowners aged 65 or older who have held this exemption for at least 10 consecutive years. Surviving spouses aged 55 or older who maintained the home as their primary residence after their spouse’s death (if the deceased spouse qualified for the exemption) would also qualify. The exemption applies to the entire tax year starting when eligibility begins. This bill requires voter approval of a constitutional amendment (H.J.R. 133) in 2025 to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for elderly homeowners, reducing their tax burden and aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Texas · House Aug 18, 2025

HB 155: Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

HB 155 would create a property tax exemption for the full appraised value of a primary residence (homestead) for two groups: (1) Texas residents aged 72 or older who have held this exemption for at least 10 consecutive years, and (2) surviving spouses aged 55 or older who were living in the same home when their spouse died and qualify under the same age and residency rules. The exemption applies to the total value of the homestead, removing the property tax burden entirely for eligible homeowners. This bill requires voter approval of a related constitutional amendment (H.J.R. 133) to take effect, as specified in Section 2. It does not change existing exemptions for younger homeowners or other property types.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides full property tax exemption for elderly homeowners, reducing tax burden and aligning with tax relief support.95% confidence

Sub-Topics Property Tax Tax Incentives Tags Seniors

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in committee · Texas · House Aug 20, 2025

HJR 15: Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

HJR 15 proposes a constitutional amendment to exempt the full market value of primary homes from property taxes for Texans aged 72 or older who have held this exemption for at least 10 consecutive years. Surviving spouses aged 55 or older who were living in the home when their spouse died and continued to reside there would also qualify for the exemption. The amendment requires voter approval in a May 2026 election and would take effect January 1, 2027, if approved. It includes a temporary provision to protect school districts from revenue loss during implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts elderly homeowners from property taxes, providing direct tax relief for seniors on fixed incomes, aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 201: Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

HB 201 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows veterans with a 10% to 99% disability rating to exempt a percentage of their home's appraised value equal to their disability rating. Surviving spouses who haven't remarried and continue living in the same home as the veteran at the time of death also qualify for the same exemption percentage. The exemption applies to the residence homestead and requires the surviving spouse to maintain the property as their primary home.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for disabled veterans, reducing their tax burden through targeted relief per Taxation--Property-Exemptions subject95% confidence ✓ VeteransSupports VeteransCreates property tax exemption for disabled veterans' homes based on disability rating, directly expanding financial benefits for veterans and surviving spouses.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Texas · House Aug 15, 2025

HJR 12: Proposing a constitutional amendment providing for the repeal of the Dementia Prevention and Research Institute of Texas and the Dementia Prevention and Research Fund to provide money for research on and prevention and treatment of dementia, Alzheimer's disease, Parkinson's disease, and related disorders in this state, and transferring from that fund $3 billion to Texas Education Agency for property tax relief.

This joint resolution proposes a constitutional amendment to repeal the Dementia Prevention and Research Institute of Texas and its dedicated fund. It would redirect $3 billion from that fund to the Texas Education Agency to reduce property taxes through lower state compression percentages. If approved by voters in the November 2025 election, the amendment would eliminate dedicated dementia research funding while shifting those resources to property tax relief. The bill does not change existing dementia research programs but redirects existing funding to a different state priority.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects $3B from dementia fund to property tax relief via lower state compression percentages, directly advancing tax reduction for homeowners.95% confidence ✓ EducationSupports EducationRedirects $3B from dementia fund to TEA for property tax relief, increasing education funding indirectly through lower school district taxes.85% confidence ✗ HealthcareOpposes HealthcareDefunds dedicated dementia research institute and fund ($3B redirected to property tax relief), eliminating public health research funding per bill's repeal of Dementia Prevention Institute.95% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 41: Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

HB 41 would limit property tax increases for disabled individuals and homeowners aged 65+ in Texas. It caps the total annual property taxes that counties, cities, and junior college districts can impose on qualifying homesteads at the amount paid in the first year the homeowner qualified for the exemption under Section 11.13(c) of the Tax Code. This prevents future tax hikes above that initial amount, even if property values rise. The bill directly affects disabled homeowners, elderly residents (65+), and their surviving spouses who own their primary residence. It modifies existing tax code provisions to establish this permanent tax freeze for eligible homeowners.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for disabled and elderly homeowners by capping annual increases, protecting fixed-income residents from rising costs under Tax Code Section 11.13(c).95% confidence ✓ HousingSupports HousingCapped property taxes for disabled/elderly homeowners prevent tax hikes, protecting housing affordability and stability for vulnerable residents under homestead exemptions.95% confidence

Sub-Topics Property Tax Homeownership Property Taxes

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in committee · Texas · House Aug 20, 2025

HB 250: Relating to the exemption from ad valorem taxation of a percentage of the assessed value of a property owned by certain disabled veterans and the amount of the exemption for the surviving spouses and children of certain disabled veterans.

HB 250 increases property tax exemptions for disabled veterans in Texas. It provides tiered exemptions based on disability rating: 20% to 100% of a property's assessed value (capped at $5,000 to $12,000 depending on the rating). Veterans over 65 with a 10%+ disability, those who are totally blind, or those who lost a limb also qualify for an 80% exemption ($12,000 cap). Surviving spouses retain the veteran's exemption amount as long as they remain unmarried, and children under 18 who are unmarried may also receive the exemption if the spouse predeceased the veteran. The bill directly affects disabled veterans, their surviving spouses, and eligible children.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions for disabled veterans, reducing their tax burden as targeted relief under Taxation--Property-Exemptions.95% confidence ✓ VeteransSupports VeteransIncreases property tax exemptions for disabled veterans and survivors, expanding financial benefits through tiered caps (20%-100% of assessed value).95% confidence

Sub-Topics Property Tax Veteran Benefits Veteran Healthcare

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in committee · Texas · House Aug 20, 2025

HJR 19: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

This proposed constitutional amendment would authorize Texas to create property tax exemptions for the homes of partially disabled veterans. It would allow the legislature to exempt a percentage of a home's value equal to the veteran's disability rating (10-99%), such as a 30% exemption for a veteran with a 30% disability rating. Surviving spouses would continue to qualify under existing rules for veterans' exemptions. The amendment requires voter approval before any tax changes can take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax exemption for disabled veterans, reducing tax burden on a specific group per Taxation--Property-Exemptions subject.95% confidence ✓ HousingSupports HousingProvides tax exemption for veterans' homes, reducing housing costs for a specific group, aligning with affordable housing support indicators.65% confidence ✓ VeteransSupports VeteransProposes property tax exemptions for disabled veterans' homes based on disability rating, expanding financial benefits and recognition of service.95% confidence

Sub-Topics Property Tax Property Taxes

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introduced · Texas · House Aug 21, 2025

HB 282: Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 35% property tax exemption for qualifying landowners, reducing tax burden as tax relief under Taxation--Property-Exemptions.90% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes groundwater conservation by exempting non-irrigated land from property tax in priority zones, promoting sustainable water use and resource protection.92% confidence

Sub-Topics Property Tax Tax Incentives Conservation

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in committee · Texas · House Aug 20, 2025

HB 239: Relating to the appraisal for ad valorem tax purposes of land subject to a quarantine established by the Texas Animal Health Commission for ticks or screwworms.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax relief by capping reassessed value at 50% during animal health quarantines, reducing landowners' tax burden under property tax appraisal rules.95% confidence

Sub-Topics Property Tax

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