Budget & Taxes (Tax Incentives)

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

Track

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

Track

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

Track

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

Track

in committee · Texas · House Aug 20, 2025

HB 210: Relating to the definition of "residence homestead" for purposes of the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran or the surviving spouse of such a veteran.

HB 210 amends Texas law to clarify what qualifies as a "residence homestead" for tax exemption purposes, directly affecting totally disabled veterans and their surviving spouses. The bill adds two specific provisions to the definition: (1) personal property (like furniture or appliances) located at the claimed residence and used as the primary home, and (2) residential structures (such as garages or sheds) at the same address with identical ownership and primary residential use. These changes ensure veterans and their families can claim tax exemptions for a broader range of property tied to their primary residence. The updated definition applies to tax years beginning on or after January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for disabled veterans and surviving spouses, reducing their tax burden per Taxation--Property-Exemptions subject.92% confidence ✓ VeteransSupports VeteransClarifies tax exemption eligibility for disabled veterans' homesteads, expanding benefit access by including personal property and structures.95% confidence

Sub-Topics Tax Incentives Veteran Housing

Track

introduced · Texas · House Aug 25, 2025

HB 294: Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

HB 294 creates a property tax exemption for residential homeowners in Texas who install qualifying energy efficiency improvements after January 1, 2027. The exemption applies only to properties built before 2011 and covers the increased tax value resulting from improvements like high-efficiency HVAC systems, insulation, smart thermostats, or solar-ready windows. Homeowners must install these upgrades after 2027 to qualify, and the comptroller will develop guidelines to help local tax officials administer the exemption. This policy directly affects existing residential property owners seeking to reduce long-term tax burdens through energy-efficient home upgrades.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for energy efficiency upgrades, providing tax relief for qualifying homeowners and aligning with fiscal responsibility indicators.90% confidence ✓ EnergySupports EnergyCreates property tax exemption for energy efficiency upgrades (HVAC, insulation, solar-ready windows), directly promoting conservation and reducing barriers to adoption.92% confidence ✓ EnvironmentSupports EnvironmentTax exemption for energy efficiency upgrades (HVAC, insulation, solar-ready windows) directly promotes conservation and reduces energy consumption, aligning with environmental protection goals.92% confidence

Sub-Topics Audits & Accountability Property Tax Tax Incentives Energy Efficiency Solar

Track

in committee · Texas · House Aug 20, 2025

HB 202: 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 202 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows veterans with a disability rating of 10% to 99% to exempt a percentage of their home’s appraised value equal to their disability rating (e.g., a 40% rating exempts 40% of the tax). Surviving spouses who haven’t remarried and continued living in the veteran’s homestead are eligible for the same exemption amount if the veteran qualified before death. The bill amends the Tax Code to implement this change, requiring documentation for eligibility and transferring the exemption amount if a surviving spouse moves to a new primary residence.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing their tax burden per disability rating, aligning with tax relief indicators for lower-income groups.95% confidence ✓ VeteransSupports VeteransCreates property tax exemption for disabled veterans and surviving spouses based on disability rating, directly strengthening financial benefits for veterans per bill's explicit language.95% confidence

Sub-Topics Property Tax Tax Incentives

Track

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

Track

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

Track

introduced · Texas · House Aug 15, 2025

HB 124: Relating to the repeal of the Texas Jobs, Energy, Technology, and Innovation Act.

HB 124 repeals the Texas Jobs, Energy, Technology, and Innovation Act (specifically provisions added by H.B. 5 in 2023) from Texas law. It removes Subchapter T of Government Code Chapter 403, which previously allowed certain property value limitations for school funding calculations. The bill also amends Education Code sections to eliminate specific methods for calculating "taxable property value" (DPV) used by school districts to determine funding levels. This directly affects Texas school districts and property owners who previously benefited from the repealed tax value limitations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property value limitations for school funding calculations, increasing potential revenue for school districts through adjusted taxable property value methods.95% confidence ✓ EducationSupports EducationRepealing property value limitations removes a funding cap for schools, enabling more flexible allocation of resources under Education Code sections.85% confidence

Sub-Topics Tax Incentives School Funding

Track