HB 2
88-0 (2023)
Author: Meyer, Morgan | et. al.
Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Economic & Industrial Development--General | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Real Property | PROPERTY TAX RELIEF ACT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 5
88-0 (2023)
Author: Hunter, Todd | et. al.Sponsor: Schwertner, Charles | et. al.
Relating to agreements authorizing a limitation on taxable value of certain property to provide for the creation of jobs and the generation of state and local tax revenue; authorizing fees; authorizing penalties.
House: Ways & Means Senate: Business & Commerce
See remarks for effective date
| ATTORNEY GENERAL | AUDITOR, STATE | BUILDING CONSTRUCTION | Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Governor | LIEUTENANT GOVERNOR | REAL ESTATE APPRAISERS | REINVESTMENT ZONES | SPEAKER OF THE HOUSE | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | TEXAS JOBS, ENERGY, TECHNOLOGY, & INNOVATION ACT
HB 32
88-0 (2023)
Author: Capriglione, Giovanni
Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 40
88-0 (2023)
Author: Zwiener, Erin | et. al.
Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | WATER--CONSERVATION | Water--General
HB 84
88-0 (2023)
Author: Bernal, Diego
Relating to the appraisal of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 96
88-0 (2023)
Author: González, Mary | et. al.
Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.
House: State Affairs Senate: Border Security
Referred to Border Security
| BORDER PATROL AGENTS | Law Enforcement | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous
HB 117
88-0 (2023)
Author: Bernal, Diego
Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
HB 144
88-0 (2023)
Author: Bernal, Diego
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 145
88-0 (2023)
Author: Vasut, Cody | et. al.
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 147
88-0 (2023)
Author: Bernal, Diego
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 215
88-0 (2023)
Author: Johnson, Jarvis
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 260
88-0 (2023)
Author: Murr, AndrewSponsor: Perry, Charles
Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Agriculture | OPEN-SPACE LAND | Parks & Wildlife--Hunting & Fishing | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 267
88-0 (2023)
Author: Murr, Andrew
Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.
House: House Administration
Left pending in committee
| Agriculture | Interim Studies | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 295
88-0 (2023)
Author: Toth, Steve | et. al.
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 335
88-0 (2023)
Author: Bell, Cecil
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 398
88-0 (2023)
Author: Shine, Hugh
Relating to an exemption from ad valorem taxation of property owned by an economic development corporation and used for a public purpose.
House: Ways & Means
Left pending in committee
| DEVELOPMENT CORPORATIONS | Economic & Industrial Development--General | Political Subdivisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 402
88-0 (2023)
Author: Schofield, Mike
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 419
88-0 (2023)
Author: Shine, Hugh
Relating to an exemption from ad valorem taxation by a taxing unit other than a school district of a portion of the appraised value of a residence homestead based on the average appraised value in the preceding tax year of all qualified residence homesteads located in the same county.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 449
88-0 (2023)
Author: Schofield, Mike
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 456
88-0 (2023)
Author: Craddick, Tom | et. al.Sponsor: King, Phil
Relating to an exemption from ad valorem taxation of certain interests in a mineral in place owned by certain charitable organizations.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Charitable & Nonprofit Organizations | Mines & Mineral Resources | Oil & Gas | ROYALTIES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 481
88-0 (2023)
Author: Goldman, Craig
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 523
88-0 (2023)
Author: Vasut, Cody
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts
HB 543
88-0 (2023)
Author: Raymond, Richard Peña
Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 581
88-0 (2023)
Author: Raymond, Richard PeñaSponsor: Zaffirini, Judith
Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.
House: Ways & Means Senate: Local Government
Left pending in committee
| BORDER | Charitable & Nonprofit Organizations | Disabilities, Persons with | Housing--Finance | Housing--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 582
88-0 (2023)
Author: Raymond, Richard Peña
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 596
88-0 (2023)
Author: Shaheen, Matt
Relating to a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.
House: Ways & Means
1 hr. notice-for reconsideration
| Health Care Providers | Health--Indigent Health Care | MEDICAID | PHYSICIANS | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 610
88-0 (2023)
Author: Raymond, Richard Peña
Relating to a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and a temporary protection of school districts against the resulting temporary loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Education--School Districts | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 623
88-0 (2023)
Author: Harris, Cody | et. al.
Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Agriculture | Animals | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 634
88-0 (2023)
Author: Lozano, J. M.
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 664
88-0 (2023)
Author: Bailes, Ernest
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 665
88-0 (2023)
Author: Bailes, Ernest
Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 707
88-0 (2023)
Author: Geren, Charlie
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 741
88-0 (2023)
Author: Goodwin, Vikki
Relating to an exemption from ad valorem taxation of property owned by a charitable organization and used to provide child-care services.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Day Care | Disabilities, Persons with | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 745
88-0 (2023)
Author: Dean, Jay
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 746
88-0 (2023)
Author: Dean, Jay
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 774
88-0 (2023)
Author: Collier, Nicole
Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Property Interests--Homestead | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 794
88-0 (2023)
Author: Schatzline, Nate
Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 796
88-0 (2023)
Author: Button, Angie | et. al.Sponsor: Bettencourt, Paul
Relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Electronic Information Systems | INTERNET | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 808
88-0 (2023)
Author: Metcalf, Will
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| County Government--Employees/Officers | Elections--General | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
HB 809
88-0 (2023)
Author: Metcalf, Will
Relating to the selection of the board of directors of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COUNTY TAX ASSESSOR-COLLECTORS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 810
88-0 (2023)
Author: Metcalf, Will
Relating to the selection and administration of an appraisal review board; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 868
88-0 (2023)
Author: Bell, Keith
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 953
88-0 (2023)
Author: Dutton, Jr., Harold V.
Relating to a periodic review and expiration dates of state and local tax preferences.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | LIEUTENANT GOVERNOR | PERIODIC TAX PREFERENCE REVIEW, SELECT COMMISSION ON | SPEAKER OF THE HOUSE | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 971
88-0 (2023)
Author: Goodwin, Vikki
Relating to the frequency with which the comptroller is required to conduct the school district property value study and the ratio study of an appraisal district.
House: Public Education
Referred to Public Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 1027
88-0 (2023)
Author: Slawson, Shelby | et. al.
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
House: Ways & Means
Left pending in committee
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1041
88-0 (2023)
Author: Tepper, Carl | et. al.
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1189
88-0 (2023)
Author: Davis, Yvonne | et. al.
Relating to limitations on the appraised value of certain real property in specified areas for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 1223
88-0 (2023)
Author: Metcalf, Will
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1224
88-0 (2023)
Author: Metcalf, Will
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1228
88-0 (2023)
Author: Metcalf, Will | et. al.Sponsor: Springer, Drew | et. al.
Relating to the delivery of certain information under the Property Tax Code.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| COMPTROLLER OF PUBLIC ACCOUNTS | DIGITAL SIGNATURES | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1251
88-0 (2023)
Author: Plesa, Mihaela | et. al.
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.
House: Ways & Means
Referred to Ways & Means
| Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1285
88-0 (2023)
Author: Shine, HughSponsor: Springer, Drew
Relating to the training and duties of a taxpayer liaison officer for an appraisal district.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| COMPTROLLER OF PUBLIC ACCOUNTS | STAFF DEVELOPMENT & TRAINING | Taxation--Property-Appraisals & Appraisal Districts
HB 1294
88-0 (2023)
Author: Muñoz, Jr., Sergio
Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.
House: Ways & Means
Referred to Ways & Means
| COUNTY TAX ASSESSOR-COLLECTORS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 1301
88-0 (2023)
Author: Geren, Charlie | et. al.
Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1317
88-0 (2023)
Author: Shine, Hugh
Relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | EMAIL & ELECTRONIC COMMUNICATIONS | Property Interests--General | Taxation--Property-Appraisals & Appraisal Districts
HB 1319
88-0 (2023)
Author: Shine, Hugh
Relating to the electronic payments required or permitted under the Property Tax Code; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | DIGITAL SIGNATURES | ELECTRONIC FUNDS TRANSFER | Property Interests--General | Taxation--Property-Appraisals & Appraisal Districts
HB 1324
88-0 (2023)
Author: Schatzline, Nate
Relating to the study of school district property values conducted by the comptroller of public accounts.
House: Public Education
Referred to Public Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 1417
88-0 (2023)
Author: King, Tracy
Relating to the appraisal for ad valorem tax purposes of property owned by certain telecommunications providers.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appraisals & Appraisal Districts | Utilities--Telecommunications--Rural
HB 1518
88-0 (2023)
Author: Darby, DrewSponsor: Parker, Tan
Relating to the examination of appraisal services for an appraisal management company.
House: Licensing & Administrative Procedures Senate: Business & Commerce
Removed from local & uncontested calendar
| Occupational Regulation--Other Trades & Professions | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
HB 1556
88-0 (2023)
Author: Rosenthal, Jon | et. al.
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility used to provide affordable housing.
House: Urban Affairs
Referred to Urban Affairs
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1566
88-0 (2023)
Author: Allison, Steve
Relating to the ad valorem taxation of residential real property.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 1596
88-0 (2023)
Author: Buckley, Brad
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
House: Appropriations
Referred to Appropriations
| City Government--Finance | County Government--Finance | Disabilities, Persons with | Military & Veterans | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1608
88-0 (2023)
Author: Shine, Hugh
Relating to the electronic payment of ad valorem taxes; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | ELECTRONIC FUNDS TRANSFER | Electronic Information Systems | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
HB 1609
88-0 (2023)
Author: Shine, Hugh
Relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | EMAIL & ELECTRONIC COMMUNICATIONS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
HB 1613
88-0 (2023)
Author: Shine, Hugh | et. al.Sponsor: Flores, Pete
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
House: Ways & Means Senate: Finance
House appoints conferees-reported
| COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | STATE ECONOMIC REIMBURSEMENT FOR VETERANS EXEMPTION (SERVE) ACT | State Finances--Management & Control | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales
HB 1733
88-0 (2023)
Author: Leach, Jeff
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1895
88-0 (2023)
Author: Lozano, J. M.
Relating to the method to be used by the chief appraiser of an appraisal district to determine the market value for ad valorem tax purposes of the real property of a recreational vehicle park.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts
HB 1934
88-0 (2023)
Author: Rogers, Glenn | et. al.
Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1956
88-0 (2023)
Author: Geren, Charlie | et. al.
Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.
House: Ways & Means Senate: Local Government
Referred to Local Government
| ATTORNEY'S FEES | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1994
88-0 (2023)
Author: Raney, John
Relating to an exemption from ad valorem taxation of a percentage of the appraised value of the tangible personal property a person owns that consists of inventory held for sale at retail.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2054
88-0 (2023)
Author: Jones, Venton
Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
House: Ways & Means
Referred to Ways & Means
| County Government--General | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2121
88-0 (2023)
Author: Paul, Dennis | et. al.Sponsor: Springer, Drew
Relating to the form of a rendition statement or property report used to render property for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Business & Commerce--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts
HB 2130
88-0 (2023)
Author: Lozano, J. M.
Relating to the method to be used by the chief appraiser of an appraisal district to determine the market value for ad valorem tax purposes of the real property of a manufactured home community.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 2136
88-0 (2023)
Author: Thimesch, Kronda
Relating to the eligibility of an individual to serve on the board of directors of certain appraisal districts.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts
HB 2249
88-0 (2023)
Author: Metcalf, Will
Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2250
88-0 (2023)
Author: Metcalf, Will
Relating to the selection and authority of the board of directors of an appraisal district in certain counties; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 2253
88-0 (2023)
Author: Metcalf, Will
Relating to the selection of the chief appraiser of an appraisal district in certain counties; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 2312
88-0 (2023)
Author: Romero, Ramon
Relating to the authority of the chief appraiser of an appraisal district to consider sales of property to governmental units when using the market data comparison method to determine the market value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 2354
88-0 (2023)
Author: Hefner, ColeSponsor: Springer, Drew | et. al.
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a surviving spouse.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2397
88-0 (2023)
Author: Guillen, Ryan
Relating to the eligibility of certain property to continue to qualify for an ad valorem tax exemption or special appraisal following certain changes in ownership.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2398
88-0 (2023)
Author: Hefner, Cole
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.
House: Ways & Means
Laid on the table subject to call
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2420
88-0 (2023)
Author: Shine, Hugh
Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district.
House: Ways & Means
Left pending in committee
| Education--Primary & Secondary--Teachers | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2421
88-0 (2023)
Author: Lozano, J. M.
Relating to the reenactment of expired provisions of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| ADMINISTRATIVE HEARINGS, STATE OFFICE OF | COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | ECONOMIC DEVELOPMENT & TOURISM OFFICE, TEXAS | EDUCATION AGENCY, TEXAS | Education--Primary & Secondary--Finance | Energy--Alternative Fuels | Energy--Nuclear | Energy--Wind | Property Interests--Personal Property | REINVESTMENT ZONES | RENEWABLE ENERGY | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 2467
88-0 (2023)
Author: Martinez Fischer, Trey
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 2488
88-0 (2023)
Author: Geren, Charlie | et. al.Sponsor: Alvarado, Carol | et. al.
Relating to the burden of proof in certain ad valorem tax appeals.
House: Ways & Means Senate: Local Government
Effective on 9/1/23
| Courts--Civil Procedure | Taxation--Property-Appraisals & Appraisal Districts
HB 2500
88-0 (2023)
Author: Bell, Cecil
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| County Government--Employees/Officers | Elections--General | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
HB 2597
88-0 (2023)
Author: Davis, Yvonne
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2655
88-0 (2023)
Author: Shaheen, Matt
Relating to the authority of an appraisal district to increase the appraised value of real property for ad valorem tax purposes following a specified period after a tax year in which the appraised value of the property is determined in an agreement, protest, or appeal.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2656
88-0 (2023)
Author: Leach, Jeff
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 2666
88-0 (2023)
Author: Campos, Liz
Relating to the limitation on the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 20 consecutive tax years.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | PUBLIC NOTICE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 2747
88-0 (2023)
Author: Darby, Drew | et. al.
Relating to a requirement that each appraisal district periodically confirm that recipients of residence homestead exemptions qualify for those exemptions.
House: Ways & Means
Placed on General State Calendar
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2766
88-0 (2023)
Author: Slaton, Bryan
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| County Government--Employees/Officers | Elections--General | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
HB 2855
88-0 (2023)
Author: Rogers, Glenn | et. al.
Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.
House: Public Education
Referred to Public Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 2889
88-0 (2023)
Author: Slaton, Bryan
Relating to a credit against the ad valorem taxes imposed by a taxing unit on the residence homestead of a married couple that increases in amount based upon the number of children of the couple and reimbursement to taxing units for the revenue loss incurred as a result of the credit.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Family--Marriage Relationship | Family--Parent & Child | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2908
88-0 (2023)
Author: Murr, Andrew
Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 2966
88-0 (2023)
Author: Noble, Candy | et. al.
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility used to provide affordable housing.
House: Urban Affairs
Placed on General State Calendar
| City Government--General | County Government--General | Housing--General | Taxation--Property-Appraisals & Appraisal Districts
HB 2987
88-0 (2023)
Author: Metcalf, Will | et. al.
Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.
House: Ways & Means
Left pending in committee
| Property Interests--Personal Property | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2989
88-0 (2023)
Author: Metcalf, Will
Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2993
88-0 (2023)
Author: Hunter, Todd | et. al.
Relating to the eligibility of certain property located in a reinvestment zone for certain ad valorem tax incentives.
House: Ways & Means Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Aeronautics | Energy--Wind | Military & Veterans | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Utilities--Electric
HB 3006
88-0 (2023)
Author: Hefner, Cole
Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3008
88-0 (2023)
Author: Bryant, John
Relating to the effect of the category of the motor vehicle dealer general distinguishing number issued by the Texas Department of Motor Vehicles and held by a person on the appraisal for ad valorem tax purposes of the person's motor vehicle inventory.
House: Ways & Means
Referred to Ways & Means
| MOTOR VEHICLE DEALERS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Vehicles & Traffic--General
HB 3080
88-0 (2023)
Author: Hayes, Richard
Relating to the authority of a municipality to annex area qualified for agricultural or wildlife management use or as timberland.
House: Land & Resource Management
Referred to Land & Resource Management
| Agriculture | City Government--Annexation | CONSERVATION OF WILDLIFE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 3083
88-0 (2023)
Author: Harrison, Brian
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property a person owns that is held or used for the production of income.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3127
88-0 (2023)
Author: Ashby, Trent | et. al.Sponsor: Springer, Drew
Relating to the study of school district property values conducted by the comptroller of public accounts.
House: Public Education Senate: Local Government
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 3163
88-0 (2023)
Author: Lozano, J. M.
Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3205
88-0 (2023)
Author: Zwiener, Erin
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 3207
88-0 (2023)
Author: Murr, AndrewSponsor: Springer, Drew
Relating to the composition of the agricultural advisory board of an appraisal district.
House: Ways & Means Senate: Local Government
Effective on 9/1/23
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts
HB 3242
88-0 (2023)
Author: Hefner, Cole | et. al.
Relating to the eligibility of the surviving spouse of an elderly person who qualified for a local option exemption from ad valorem taxation by a taxing unit of a portion of the appraised value of the deceased person's residence homestead to continue to receive an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased person qualified without applying for the exemption.
House: Ways & Means
Returned to Local & Consent Calendars Comm.
| Aging | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3272
88-0 (2023)
Author: Thierry, Shawn
Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3273
88-0 (2023)
Author: Thierry, ShawnSponsor: Bettencourt, Paul
Relating to public notice of the availability on the Internet of property-tax-related information.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | PUBLIC NOTICE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--Property-Tax Rate
HB 3291
88-0 (2023)
Author: Thierry, Shawn
Relating to the deadline for certain officials of an appraisal district to take certain actions.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3325
88-0 (2023)
Author: Goodwin, Vikki | et. al.
Relating to notice by an appraisal district to an owner of residential property of the owner's potential eligibility for a residence homestead exemption from ad valorem taxation of the property and the manner in which certain owners may apply for the exemption.
House: Ways & Means
Committee report sent to Calendars
| Electronic Information Systems | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3327
88-0 (2023)
Author: Wu, Gene
Relating to the confidentiality of certain home address information in property tax appraisal records.
House: State Affairs Senate: Business & Commerce
Referred to Business & Commerce
| Criminal Procedure--Defense Counsel | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts
HB 3336
88-0 (2023)
Author: Tepper, Carl
Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3364
88-0 (2023)
Author: Button, Angie | et. al.Sponsor: Bettencourt, Paul
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Posting rule suspended
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 3369
88-0 (2023)
Author: Dean, Jay | et. al.
Relating to exempting property owned by taxing units from local government land use regulations restricting impervious cover.
House: Land & Resource Management
Committee report sent to Calendars
| City Government--Land Use & Zoning | County Government--General | County Government--Land Use & Zoning | Political Subdivisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3409
88-0 (2023)
Author: Bailes, Ernest
Relating to the treatment for ad valorem tax purposes of exotic animals raised or kept for agricultural use.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Animals | Taxation--Property-Appraisals & Appraisal Districts
HB 3564
88-0 (2023)
Author: VanDeaver, Gary
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3608
88-0 (2023)
Author: Hefner, Cole
Relating to the reappraisal for ad valorem taxation purposes of real property on which a building completely destroyed by a casualty is located.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3621
88-0 (2023)
Author: Talarico, James | et. al.
Relating to a local option exemption from ad valorem taxation by a county or municipality of all or part of the appraised value of real property used to operate a child-care facility.
House: Ways & Means
Committee report sent to Calendars
| Day Care | Education--Primary & Secondary--Private | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3640
88-0 (2023)
Author: Noble, Candy | et. al.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property other than a residence homestead that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Disabilities, Persons with | Mental Health & Substance Abuse | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3691
88-0 (2023)
Author: Hefner, Cole
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Aging | Charitable & Nonprofit Organizations | Disabilities, Persons with | Housing--Disabled Persons | Housing--General | Nursing Homes | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3713
88-0 (2023)
Author: Jones, Jolanda
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3745
88-0 (2023)
Author: Goldman, CraigSponsor: Springer, Drew
Relating to the procedure for maintaining the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means Senate: Local Government
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3769
88-0 (2023)
Author: Murr, Andrew
Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | CONSTRUCTION & HEAVY EQUIPMENT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 3795
88-0 (2023)
Author: Thompson, Ed
Relating to the appraisal and ad valorem taxation of Type 1 Municipal Solid Waste Landfills.
House: Ways & Means
Referred to Ways & Means
| City Government--Finance | Environment--Solid Waste | LANDFILLS | Taxation--Property-Appraisals & Appraisal Districts
HB 3857
88-0 (2023)
Author: Thimesch, Kronda | et. al.
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3899
88-0 (2023)
Author: Troxclair, Ellen | et. al.Sponsor: Bettencourt, Paul
Relating to the issuance of bonds by certain local government corporations.
House: Pensions, Investments & Financial Services Senate: Local Government
Returned from the House for further action
| BONDS | City Government--General | County Government--General | Elections--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Transportation--Miscellaneous
HB 3906
88-0 (2023)
Author: Rogers, Glenn
Relating to the authority of the chief appraiser of an appraisal district to consider a sale of real property to be a comparable sale when using the market data comparison method of appraisal to determine the market value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 3966
88-0 (2023)
Author: Cook, David
Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.
House: Public Education
Referred to Public Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 3968
88-0 (2023)
Author: Cook, David
Relating to the authority of an appraisal district to implement a schedule for the periodic reappraisal of property within an appraisal district.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts
HB 3969
88-0 (2023)
Author: Cook, David
Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3970
88-0 (2023)
Author: Cook, David
Relating to the exemption from ad valorem taxation of mineral interests having a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Mines & Mineral Resources | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3972
88-0 (2023)
Author: Cook, David
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3973
88-0 (2023)
Author: Cook, David
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 3974
88-0 (2023)
Author: Cook, David
Relating to an exemption from ad valorem taxation by a taxing unit located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the taxing unit, of the appraised value of a residence homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4029
88-0 (2023)
Author: Schofield, Mike
Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 4042
88-0 (2023)
Author: Hayes, Richard
Relating to the appraisal for ad valorem tax purposes of tangible personal property used for the production of income that, in the owner's opinion, has an aggregate value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts
HB 4060
88-0 (2023)
Author: Schatzline, Nate
Relating to restrictions on eligibility to serve on the tax appraisal district board of directors.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts
HB 4077
88-0 (2023)
Author: Noble, Candy | et. al.Sponsor: Eckhardt, Sarah | et. al.
Relating to the procedure for qualifying for an exemption from ad valorem taxation of the residence homestead of an elderly person.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Aging | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4095
88-0 (2023)
Author: King, Ken
Relating to the eligibility of a business entity to receive a credit against the ad valorem taxes imposed by a school district on the business entity's property in exchange for donating equipment to the school district to be used in a course that may lead to a commercial driver's license or commercial learner's permit and providing that such a course may satisfy public high school graduation requirements for electives.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | EDUCATION, STATE BOARD OF | Education--Higher--General | Education--Primary & Secondary--Curriculum | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District | Vehicles & Traffic--Driver's Licenses
HB 4101
88-0 (2023)
Author: Shine, HughSponsor: Springer, Drew
Relating to the matters that may be the subject of limited binding arbitration to compel compliance with procedural requirements related to protests before appraisal review boards.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4123
88-0 (2023)
Author: Guillen, RyanSponsor: Zaffirini, Judith
Relating to access to and use of certain criminal history record information.
House: Homeland Security & Public Safety Senate: Business & Commerce
Effective immediately
| ADMINISTRATIVE HEARINGS, STATE OFFICE OF | ALCOHOLIC BEVERAGE COMMISSION, TEXAS | APPRAISER LICENSING & CERTIFICATION BOARD, TEXAS | ARCHITECTS & ARCHITECTURE | ARCHITECTURAL EXAMINERS, BOARD OF | ASSISTED LIVING FACILITIES | BEHAVIORAL HEALTH EXECUTIVE COUNCIL, TEXAS | CHIROPRACTIC EXAMINERS, TEXAS BOARD OF | COMPTROLLER OF PUBLIC ACCOUNTS | CONSUMER CREDIT COMMISSIONER, OFFICE OF | CONTRACTORS & SUBCONTRACTORS | Courts--Appellate | Courts--Personnel | CRIMINAL APPEALS, COURT OF | CRIMINAL RECORDS | DENTAL EXAMINERS, STATE BOARD OF | EDUCATION AGENCY, TEXAS | Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--Private | Education--School Districts | EDUCATOR CERTIFICATION, STATE BOARD FOR | ENVIRONMENTAL QUALITY, TEXAS COMMISSION ON | EXECUTIVE COUNCIL OF PHYSICAL THERAPY & OCCUPATIONAL THERAPY EXAMINERS | FAMILY & PROTECTIVE SERVICES, DEPARTMENT OF | FEDERAL BUREAU OF INVESTIGATION | FIRE MARSHAL | FUNERAL SERVICE COMMISSION, TEXAS | GUARDIANS & WARDS | HEALTH & HUMAN SERVICES COMMISSION | HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Human Services--Medical Assistance | INSPECTOR GENERAL FOR HEALTH & HUMAN SERVICES | INSURANCE, TEXAS DEPARTMENT OF | INTERIOR DESIGNERS | JUDICIAL BRANCH CERTIFICATION COMMISSION | LANDSCAPE ARCHITECTS | LICENSING & REGULATION, TEXAS DEPARTMENT OF | LOTTERY COMMISSION, TEXAS | MARRIAGE & FAMILY COUNSELING & COUNSELORS | MEDICAL BOARD, TEXAS | MOTOR VEHICLES, TEXAS DEPARTMENT OF | Nursing Homes | NURSING, TEXAS BOARD OF | PHARMACY, TEXAS STATE BOARD OF | PLUMBING EXAMINERS, TEXAS STATE BOARD OF | PROFESSIONAL COUNSELORS | PROFESSIONAL ENGINEERS & LAND SURVEYORS, TEXAS BOARD OF | PROFESSIONAL GEOSCIENTISTS, TEXAS BOARD OF | PSYCHOLOGISTS | PSYCHOLOGISTS, TEXAS STATE BOARD OF EXAMINERS OF | PUBLIC ACCOUNTANCY, TEXAS STATE BOARD OF | PUBLIC SAFETY COMMISSION | PUBLIC SAFETY, DEPARTMENT OF | RACING COMMISSION, TEXAS | REAL ESTATE APPRAISERS | REAL ESTATE BROKERS | REAL ESTATE INSPECTORS | REGIONAL EDUCATION SERVICE CENTERS | SOCIAL WORK & SOCIAL WORKERS | State Agencies, Boards & Commissions | STATE HEALTH SERVICES, DEPARTMENT OF | SUPREME COURT | Taxation--Property-Appraisals & Appraisal Districts | TEXAS OPTOMETRY BOARD | TEXAS REAL ESTATE COMMISSION | VETERINARY MEDICAL EXAMINERS, STATE BOARD OF | VOLUNTEERS
HB 4130
88-0 (2023)
Author: Hefner, Cole
Relating to the appraisal for ad valorem tax purposes of property owned by certain electric cooperatives.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appraisals & Appraisal Districts | Utilities--Electric
HB 4158
88-0 (2023)
Author: Schofield, MikeSponsor: Bettencourt, Paul
Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.
House: Ways & Means Senate: Local Government
Vetoed by the Governor
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 4172
88-0 (2023)
Author: Price, Four
Relating to the authority of the governing body of a hospital district to vote for candidates for director of the appraisal district in which the hospital district participates.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Special Districts & Authorities--Hospital | Taxation--Property-Appraisals & Appraisal Districts
HB 4181
88-0 (2023)
Author: Muñoz, Jr., Sergio | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4228
88-0 (2023)
Author: Bryant, John
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| ATTORNEY'S FEES | COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--General | Taxation--Property-Appraisals & Appraisal Districts
HB 4261
88-0 (2023)
Author: Cook, David
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Disaster Preparedness & Relief | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 4263
88-0 (2023)
Author: Cook, David
Relating to the waiver under certain circumstances of the late-correction penalty if an appraisal roll is changed as a result of the filing of a motion with the appraisal review board to correct an error that resulted in an incorrect appraised value for an owner's property.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4295
88-0 (2023)
Author: Gates, Gary
Relating to the authority of a municipality to annex area qualified for agricultural or wildlife management use or as timberland.
House: Land & Resource Management
Referred to Land & Resource Management
| Agriculture | City Government--Annexation | CONSERVATION OF WILDLIFE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 4325
88-0 (2023)
Author: Bell, Cecil
Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.
House: Land & Resource Management
Referred to Land & Resource Management
| Agriculture | CONDEMNATION | OPEN-SPACE LAND | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4344
88-0 (2023)
Author: González, Mary
Relating to the state assistance with the payment of debt under the public school finance system.
House: Public Education
Referred to Public Education
| DEBT | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
HB 4429
88-0 (2023)
Author: Landgraf, Brooks | et. al.
Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.
House: Ways & Means Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Energy--General | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District | Utilities--Electric | Utilities--Natural Gas
HB 4463
88-0 (2023)
Author: Shine, Hugh
Relating to the authority to file an application for certain ad valorem tax exemptions after the filing deadline if an exemption for the property was previously canceled because it was erroneously granted.
House: Ways & Means
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | Housing--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4478
88-0 (2023)
Author: Button, Angie | et. al.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Left pending in committee
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 4479
88-0 (2023)
Author: Isaac, Carrie
Relating to freezing school district maintenance and operations ad valorem taxes.
House: Ways & Means
Referred to Ways & Means
| EDUCATION AGENCY, TEXAS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
HB 4491
88-0 (2023)
Author: Harris, Caroline
Relating to the treatment of certain improvements for the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4513
88-0 (2023)
Author: Toth, Steve
Relating to the authority of an individual, before purchasing real property to be used as the individual's residence homestead, to request from the chief appraiser of the applicable appraisal district a preliminary determination of whether the property would qualify for a disabled veteran exemption if purchased by the individual and used for that purpose.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Property Interests--Mortgages & Liens | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4527
88-0 (2023)
Author: Murr, Andrew
Relating to an interim study of the appraisal of land used for wildlife management for ad valorem tax purposes.
House: House Administration
Left pending in committee
| HOUSE OF REPRESENTATIVES | Interim Studies | Legislature | Parks & Wildlife--General | SENATE, TEXAS | Taxation--Property-Appraisals & Appraisal Districts
HB 4555
88-0 (2023)
Author: Troxclair, Ellen
Relating to limited binding arbitration to compel compliance with procedural requirements related to protests before appraisal review boards.
House: Ways & Means
Referred to Ways & Means
| MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Taxation--Property-Appraisals & Appraisal Districts
HB 4576
88-0 (2023)
Author: Murr, Andrew
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of agricultural or open-space land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4607
88-0 (2023)
Author: Tepper, Carl
Relating to the appraisal for ad valorem tax purposes of a parcel of real property that is located in more than one county.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 4618
88-0 (2023)
Author: Bucy III, John
Relating to a temporary exemption for a residence homestead rendered uninhabitable.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4634
88-0 (2023)
Author: Shine, Hugh
Relating to the procedure for protests before appraisal review boards.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4645
88-0 (2023)
Author: Flores, Lulu | et. al.Sponsor: Zaffirini, Judith
Relating to the exemption from ad valorem taxation of certain property used to provide low-income or moderate-income housing.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Charitable & Nonprofit Organizations | Housing--Homeless Persons | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4680
88-0 (2023)
Author: Campos, Liz
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 4686
88-0 (2023)
Author: Noble, Candy
Relating to penalty and interest incurred on a delinquent ad valorem tax imposed on the residence homestead of an individual who is elderly or disabled.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 4760
88-0 (2023)
Author: Jones, Jolanda
Relating to the state's ability to exercise eminent domain on private property.
House: Land & Resource Management
Referred to Land & Resource Management
| Property Interests--Eminent Domain | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 4774
88-0 (2023)
Author: Button, Angie
Relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4860
88-0 (2023)
Author: Raymond, Richard Peña | et. al.
Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4869
88-0 (2023)
Author: Zwiener, Erin
Relating to the confidentiality of certain home address information in certain documents.
House: State Affairs
Referred to State Affairs
| Abortion | GENDER IDENTITY & EXPRESSION | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts
HB 4901
88-0 (2023)
Author: Bonnen, Greg
Relating to the exemption from ad valorem taxation of certain tangible personal property held by a manufacturer of medical or biomedical products as a finished good or used in the manufacturing or processing of medical or biomedical products.
House: Ways & Means
Left pending in committee
| Health--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4980
88-0 (2023)
Author: Noble, Candy
Relating to the appeal of certain ad valorem tax determinations through binding arbitration.
House: Ways & Means Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 5013
88-0 (2023)
Author: Jones, Jolanda
Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 5032
88-0 (2023)
Author: Slaton, Bryan
Relating to a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and reimbursement to taxing units for the revenue loss incurred as a result of the credit.
House: Ways & Means
Referred to Ways & Means
| BORDER | COMPTROLLER OF PUBLIC ACCOUNTS | GIFTS & DONATIONS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous
HB 5042
88-0 (2023)
Author: Howard, Donna
Relating to an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 5046
88-0 (2023)
Author: Toth, Steve
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 5049
88-0 (2023)
Author: Button, Angie
Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.
House: Ways & Means
Referred to Ways & Means
| MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Property Interests--Landlord & Tenant | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 5050
88-0 (2023)
Author: Button, Angie
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 5054
88-0 (2023)
Author: Button, Angie
Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | TELECONFERENCING | VIDEOCONFERENCING
HB 5055
88-0 (2023)
Author: Button, Angie
Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
House: Ways & Means
Referred to Ways & Means
| SUBPOENAS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 5056
88-0 (2023)
Author: Button, Angie
Relating to the information that the chief appraiser of an appraisal district may require an agent who electronically submits a designation of agent form to provide.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | Taxation--Property-Appraisals & Appraisal Districts
HB 5057
88-0 (2023)
Author: Button, Angie
Relating to a requirement that certain appraisal districts maintain an Internet website and post certain information on the website.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | INTERNET | Taxation--Property-Appraisals & Appraisal Districts
HB 5059
88-0 (2023)
Author: Button, Angie
Relating to the procedure by which the chief appraiser of an appraisal district is required to notify an owner of property that has been omitted from the appraisal roll that the property is being added to the roll.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts
HB 5100
88-0 (2023)
Author: Bhojani, Salman | et. al.
Relating to a one-time credit against the ad valorem taxes imposed by a taxing unit on the residence homestead of a first-time home buyer and to the effect of the credit on the determination of the taxable value of a school district.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 5133
88-0 (2023)
Author: Bell, Cecil
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
House: Ways & Means
Left pending in committee
| Property Interests--Real Property | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
HB 5134
88-0 (2023)
Author: Bell, Cecil
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 5157
88-0 (2023)
Author: Jones, Jolanda
Relating to the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 5218
88-0 (2023)
Author: Geren, Charlie
Relating to abolishing the appraisal district for certain affected counties.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts
HB 5293
88-0 (2023)
Author: Tinderholt, Tony
Relating to the exemption from ad valorem taxation of the total appraised value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 1
88-0 (2023)
Author: Meyer, Morgan | et. al.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 6
88-0 (2023)
Author: Capriglione, Giovanni
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 10
88-0 (2023)
Author: Vasut, Cody
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 13
88-0 (2023)
Author: Johnson, Jarvis
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 14
88-0 (2023)
Author: Toth, Steve | et. al.
Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the inflation rate.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 16
88-0 (2023)
Author: Bernal, Diego
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | MEDICAID | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 18
88-0 (2023)
Author: Bell, Cecil
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 19
88-0 (2023)
Author: Bernal, Diego
Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 21
88-0 (2023)
Author: Schofield, Mike
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 23
88-0 (2023)
Author: Shine, Hugh
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value in the preceding tax year of all qualified residence homesteads that are located in the same county as the homestead.
House: Ways & Means
Referred to Ways & Means
| Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 25
88-0 (2023)
Author: Zwiener, Erin | et. al.
Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Water--General
HJR 28
88-0 (2023)
Author: Schofield, Mike
Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 30
88-0 (2023)
Author: Goldman, Craig
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 42
88-0 (2023)
Author: Raymond, Richard Peña
Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 43
88-0 (2023)
Author: Raymond, Richard Peña
Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 44
88-0 (2023)
Author: Raymond, Richard Peña
Proposing a constitutional amendment to appropriate money from the general revenue fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | FOUNDATION SCHOOL FUND | Property Interests--Homestead | Resolutions--Constitutional Amendments | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 45
88-0 (2023)
Author: Shaheen, Matt | et. al.
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.
House: Ways & Means
Statement(s) of vote recorded in Journal
| Health Care Providers | Health--Indigent Health Care | MEDICAID | PHYSICIANS | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 47
88-0 (2023)
Author: Harris, Cody | et. al.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Agriculture | Animals | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 49
88-0 (2023)
Author: Geren, Charlie
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 51
88-0 (2023)
Author: Dean, Jay
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 52
88-0 (2023)
Author: Collier, Nicole
Proposing a constitutional amendment authorizing the legislature to provide that the officials responsible for appraising property for ad valorem taxation in a county may exclude from consideration the value of new or substantially remodeled residential property when determining the market value of an older residence homestead located in or near a tax increment financing reinvestment zone.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Property Interests--Homestead | REINVESTMENT ZONES | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 55
88-0 (2023)
Author: Schatzline, Nate
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 57
88-0 (2023)
Author: Bell, Keith
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 60
88-0 (2023)
Author: Dutton, Jr., Harold V.
Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and the expiration of certain tax preferences if not reauthorized by law.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 64
88-0 (2023)
Author: Tepper, Carl
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts
HJR 65
88-0 (2023)
Author: Tepper, Carl
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial property and rental property for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts
HJR 71
88-0 (2023)
Author: Davis, Yvonne | et. al.
Proposing a constitutional amendment to authorize the legislature to provide for limitations on the appraised value of certain real property in specified areas for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 72
88-0 (2023)
Author: Dean, Jay
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 73
88-0 (2023)
Author: Metcalf, Will
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 74
88-0 (2023)
Author: Metcalf, Will
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 87
88-0 (2023)
Author: Allison, Steve
Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 95
88-0 (2023)
Author: Leach, Jeff
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 96
88-0 (2023)
Author: Talarico, James
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.
House: Ways & Means
Referred to Ways & Means
| Day Care | Education--Primary & Secondary--Private | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 101
88-0 (2023)
Author: Rogers, Glenn
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 104
88-0 (2023)
Author: Raney, John
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a percentage of the market value of the tangible personal property a person owns that consists of inventory held for sale at retail.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 108
88-0 (2023)
Author: Jones, Venton
Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 115
88-0 (2023)
Author: Martinez Fischer, Trey
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 120
88-0 (2023)
Author: Campos, Liz
Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 20 consecutive tax years.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 122
88-0 (2023)
Author: Leach, Jeff
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 128
88-0 (2023)
Author: Slaton, Bryan
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a political subdivision on the residence homestead of a married couple that may be increased based on the number of children of the couple and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.
House: Ways & Means
Referred to Ways & Means
| Family--Marriage Relationship | Family--Parent & Child | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 129
88-0 (2023)
Author: Metcalf, Will | et. al.
Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.
House: Ways & Means
Left pending in committee
| Property Interests--Personal Property | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Transportation--Railroads
HJR 131
88-0 (2023)
Author: Metcalf, Will
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Legislature | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 136
88-0 (2023)
Author: Harrison, Brian
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 137
88-0 (2023)
Author: Kuempel, John
Proposing a constitutional amendment providing that real property not held for profit that is used exclusively for human burial is not subject to seizure or sale for delinquent ad valorem taxes.
House: Ways & Means
Referred to Ways & Means
| Cemeteries | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 147
88-0 (2023)
Author: VanDeaver, Gary
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of a residence homestead for ad valorem tax purposes to the appraised value of the property when it was first qualified as a residence homestead, plus the value of subsequent improvements.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 149
88-0 (2023)
Author: Talarico, James
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.
House: Ways & Means
Committee report sent to Calendars
| Day Care | Education--Primary & Secondary--Private | Legislature | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 150
88-0 (2023)
Author: Noble, Candy | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Disabilities, Persons with | Mental Health & Substance Abuse | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 152
88-0 (2023)
Author: Jones, Jolanda
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 158
88-0 (2023)
Author: Cook, David
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation income-producing tangible personal property having a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 159
88-0 (2023)
Author: Cook, David
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a mineral interest that has a value of less than a certain amount.
House: Ways & Means
Referred to Ways & Means
| Mines & Mineral Resources | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 160
88-0 (2023)
Author: Cook, David
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 161
88-0 (2023)
Author: Cook, David
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision located wholly or partly in a populous county of a specified dollar amount, or a greater dollar amount specified by the governing body of the political subdivision, of the assessed value of a residence homestead.
House: Ways & Means
Referred to Ways & Means
| Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 162
88-0 (2023)
Author: Schofield, Mike
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 165
88-0 (2023)
Author: Muñoz, Jr., Sergio | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 171
88-0 (2023)
Author: Button, Angie
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
House: Ways & Means
Left pending in committee
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 173
88-0 (2023)
Author: Tepper, Carl
Proposing a constitutional amendment authorizing the legislature to permit the owner of a parcel of real property that is located in more than one county to elect to have the property appraised for ad valorem taxation by the appraising entity for one of those counties.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts
HJR 175
88-0 (2023)
Author: Paul, Dennis
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation property used to control pollution, regardless of whether the property is used to meet or exceed rules or regulations adopted for that purpose.
House: Ways & Means
Referred to Ways & Means
| Environment--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 176
88-0 (2023)
Author: Murr, Andrew
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes in a tax year of land designated for agricultural use or open-space land devoted to farm, ranch, or wildlife management purposes to a specified percentage of the appraised value of the land for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| Agriculture | CONSERVATION OF WILDLIFE | OPEN-SPACE LAND | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 179
88-0 (2023)
Author: Campos, Liz
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes and exempt from ad valorem taxation a portion of the market value of rental real property that primarily serves as the residence of the occupants of the property.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 183
88-0 (2023)
Author: Martinez Fischer, Trey | et. al.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the real and personal property owned and exclusively used by a labor organization for the organization's operations.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Labor--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 184
88-0 (2023)
Author: Bonnen, Greg
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain tangible personal property held by a manufacturer of medical or biomedical products as a finished good or used in the manufacturing or processing of medical or biomedical products.
House: Ways & Means
Left pending in committee
| Health--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 187
88-0 (2023)
Author: Gervin-Hawkins, Barbara
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 real property that arises from the installation in the property of certain energy efficiency-related improvements.
House: Ways & Means
Left pending in committee
| Energy--Conservation | Energy--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 191
88-0 (2023)
Author: Jones, Jolanda
Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 195
88-0 (2023)
Author: Howard, Donna
Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 196
88-0 (2023)
Author: Bell, Cecil
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 199
88-0 (2023)
Author: Jones, Jolanda
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 206
88-0 (2023)
Author: Tinderholt, Tony
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 207
88-0 (2023)
Author: Cook, David
Proposing a constitutional amendment to exempt from ad valorem taxation a portion of the market value of the residence homesteads of certain elderly persons and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 3
88-0 (2023)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.
House: Ways & Means Senate: Finance
House appoints conferees-reported
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | PROPERTY TAX RELIEF ACT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 5
88-0 (2023)
Author: Parker, Tan | et. al.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.
House: Ways & Means Senate: Finance
Referred to Ways & Means
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Personal Property | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 102
88-0 (2023)
Author: Johnson, Nathan
Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 138
88-0 (2023)
Author: West, Royce
Relating to the effect of the category of the motor vehicle dealer general distinguishing number issued by the Texas Department of Motor Vehicles and held by a person on the appraisal for ad valorem tax purposes of the person's motor vehicle inventory.
Senate: Local Government
Left pending in committee
| MOTOR VEHICLE DEALERS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Vehicles & Traffic--General
SB 152
88-0 (2023)
Author: Kolkhorst, Lois
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 178
88-0 (2023)
Author: Kolkhorst, Lois
Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 196
88-0 (2023)
Author: Eckhardt, Sarah | et. al.
Relating to the authority of the governing body of a taxing unit to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Senate: Local Government
Co-author authorized
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 262
88-0 (2023)
Author: Hinojosa, Juan
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Local Government
Referred to Local Government
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 279
88-0 (2023)
Author: King, Phil
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
Senate: Local Government
Referred to Local Government
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 288
88-0 (2023)
Author: Hinojosa, Juan | et. al.
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.
Senate: Local Government
Referred to Local Government
| Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 289
88-0 (2023)
Author: Zaffirini, Judith
Relating to the procedure for delivery by a chief appraiser of a form for reapplying for the appraisal of land for ad valorem tax purposes as agricultural or open-space land.
Senate: Local Government
Referred to Local Government
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 348
88-0 (2023)
Author: Springer, DrewSponsor: Meyer, Morgan
Relating to the prohibition on posting on the Internet information held by an appraisal district regarding certain residential property.
House: Ways & Means Senate: Local Government
Vetoed by the Governor
| Electronic Information Systems | INTERNET | Taxation--Property-Appraisals & Appraisal Districts
SB 361
88-0 (2023)
Author: Eckhardt, Sarah | et. al.Sponsor: Shine, Hugh
Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district.
House: Ways & Means Senate: Local Government
Vetoed by the Governor
| Education--Primary & Secondary--Teachers | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 433
88-0 (2023)
Author: Middleton, Mayes
Relating to the determination of the market value of solar energy property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Energy--Solar | Taxation--Property-Appraisals & Appraisal Districts
SB 480
88-0 (2023)
Author: Kolkhorst, Lois
Relating to the eligibility for an exemption from ad valorem taxation of property owned by a charitable organization that provides rental housing constructed, rehabilitated, or purchased with money awarded through a program administered by the General Land Office.
Senate: Local Government
Left pending in committee
| Charitable & Nonprofit Organizations | GENERAL LAND OFFICE | Housing--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 546
88-0 (2023)
Author: Blanco, César | et. al.
Relating to the authority of the governing body of a taxing unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead and to the authority of the governing body of any taxing unit that has adopted an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to reduce the amount of or repeal the exemption.
Senate: Local Government
Co-author authorized
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 547
88-0 (2023)
Author: Blanco, César
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 617
88-0 (2023)
Author: Blanco, César | et. al.Sponsor: González, Mary | et. al.
Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.
House: State Affairs Senate: Border Security
Effective immediately
| BORDER PATROL AGENTS | Law Enforcement | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous
SB 639
88-0 (2023)
Author: Miles, Borris
Relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 719
88-0 (2023)
Author: Paxton, AngelaSponsor: Thierry, Shawn
Relating to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child in a foster or adoptive home.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| ADOPTION | Charitable & Nonprofit Organizations | Disabilities, Persons with | Family--Parent & Child | FOSTER CARE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 748
88-0 (2023)
Author: Flores, Pete | et. al.
Relating to the provision of state aid to certain local governments to offset the cost of the exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.
Senate: Finance
Co-author authorized
| COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Military & Veterans | State Finances--Management & Control | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales
SB 750
88-0 (2023)
Author: Flores, Pete
Relating to eligibility for service on the board of directors of an appraisal district.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appraisals & Appraisal Districts
SB 769
88-0 (2023)
Author: Parker, Tan
Relating to the examination of appraisal services for an appraisal management company.
Senate: Business & Commerce
Referred to Business & Commerce
| Occupational Regulation--Other Trades & Professions | Taxation--Property-Appraisals & Appraisal Districts
SB 832
88-0 (2023)
Author: Flores, Pete
Relating to appeals to justice courts of certain appraisal review board orders.
Senate: Local Government
Referred to Local Government
| Courts--District | Courts--Justice | Courts--Small Claims | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
SB 834
88-0 (2023)
Author: King, Phil
Relating to an exemption from ad valorem taxation of certain royalty interests owned by a charitable organization.
Senate: Local Government
Referred to Local Government
| Charitable & Nonprofit Organizations | Mines & Mineral Resources | Oil & Gas | ROYALTIES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 854
88-0 (2023)
Author: West, Royce | et. al.
Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Senate: Local Government
Co-author authorized
| County Government--General | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 864
88-0 (2023)
Author: Hughes, Bryan
Relating to certain seller's disclosures for the sale of residential real property.
Senate: Business & Commerce
Referred to Business & Commerce
| Property Interests--Real Property | Safety | Taxation--Property-Appraisals & Appraisal Districts | Utilities--Natural Gas
SB 871
88-0 (2023)
Author: Springer, Drew
Relating to the exemption of inventory from ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Business & Commerce--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 879
88-0 (2023)
Author: Creighton, Brandon
Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 880
88-0 (2023)
Author: Creighton, Brandon
Relating to the determination of the market value of property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
SB 881
88-0 (2023)
Author: Creighton, Brandon
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 882
88-0 (2023)
Author: Creighton, Brandon
Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
Senate: Local Government
Referred to Local Government
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 883
88-0 (2023)
Author: Creighton, Brandon
Relating to the selection of the chief appraiser of an appraisal district in certain counties; authorizing a fee.
Senate: Local Government
Referred to Local Government
| Elections--General | Taxation--Property-Appraisals & Appraisal Districts
SB 889
88-0 (2023)
Author: Perry, Charles
Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.
Senate: Business & Commerce
Referred to Business & Commerce
| CRIMINAL JUSTICE, TEXAS DEPARTMENT OF | JUVENILE JUSTICE DEPARTMENT, TEXAS | Open Records | Protection of Personal Information | State Officers | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous
SB 899
88-0 (2023)
Author: Hughes, Bryan
Relating to the circumstances under which an appraisal review board is required to postpone a protest hearing.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1019
88-0 (2023)
Author: Hughes, Bryan
Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1065
88-0 (2023)
Author: Middleton, Mayes
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1123
88-0 (2023)
Author: Zaffirini, Judith
Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1145
88-0 (2023)
Author: West, Royce | et. al.Sponsor: Talarico, James | et. al.
Relating to a local option exemption from ad valorem taxation by a county or municipality of all or part of the appraised value of real property used to operate a child-care facility.
House: Ways & Means Senate: Local Government
See remarks for effective date
| COMPTROLLER OF PUBLIC ACCOUNTS | Day Care | Education--Primary & Secondary--Private | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1168
88-0 (2023)
Author: Birdwell, Brian
Relating to the governance and administration of an appraisal district.
Senate: Local Government
Referred to Local Government
| County Government--General | Taxation--Property-Appraisals & Appraisal Districts
SB 1191
88-0 (2023)
Author: Zaffirini, JudithSponsor: Hefner, Cole
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.
House: Ways & Means Senate: Local Government
Effective immediately
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1215
88-0 (2023)
Author: Paxton, Angela
Relating to the payment of certain ad valorem tax refunds.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
SB 1255
88-0 (2023)
Author: Hughes, Bryan | et. al.
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.
Senate: Local Government
Referred to Local Government
| Aging | Charitable & Nonprofit Organizations | Disabilities, Persons with | Housing--Disabled Persons | Housing--General | Nursing Homes | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1349
88-0 (2023)
Author: Zaffirini, Judith
Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
SB 1377
88-0 (2023)
Author: Parker, Tan
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
Senate: Local Government
Referred to Local Government
| County Government--Employees/Officers | Elections--General | REAL ESTATE APPRAISERS | Taxation--Property-Appraisals & Appraisal Districts
SB 1381
88-0 (2023)
Author: Eckhardt, Sarah | et. al.Sponsor: Hefner, Cole
Relating to the eligibility of the surviving spouse of an elderly person who qualified for a local option exemption from ad valorem taxation by a taxing unit of a portion of the appraised value of the deceased person's residence homestead to continue to receive an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased person qualified without applying for the exemption.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| Aging | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1409
88-0 (2023)
Author: Miles, Borris
Relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1419
88-0 (2023)
Author: Birdwell, Brian
Relating to limitations on the use of public money under certain economic development agreements or programs adopted by certain political subdivisions.
House: Ways & Means Senate: Natural Resources & Economic Development
Referred to Ways & Means
| City Government--Finance | County Government--Finance | Economic & Industrial Development--General | LOANS | Open Meetings | PUBLIC NOTICE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Sales
SB 1439
88-0 (2023)
Author: Springer, DrewSponsor: Hefner, Cole
Relating to the ad valorem taxation of tangible personal property held or used for the production of income by related business entities.
House: Ways & Means Senate: Local Government
Vetoed by the Governor
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
SB 1454
88-0 (2023)
Author: Paxton, Angela | et. al.
Relating to the reappraisal for ad valorem taxation purposes of real property on which a building completely destroyed by a casualty is located.
Senate: Local Government
Co-author authorized
| COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1455
88-0 (2023)
Author: Paxton, Angela
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Local Government
Referred to Local Government
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1486
88-0 (2023)
Author: Bettencourt, Paul | et. al.
Relating to the electronic payment of ad valorem taxes; authorizing a fee.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | ELECTRONIC FUNDS TRANSFER | Electronic Information Systems | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
SB 1487
88-0 (2023)
Author: Bettencourt, Paul | et. al.
Relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| Electronic Information Systems | EMAIL & ELECTRONIC COMMUNICATIONS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
SB 1525
88-0 (2023)
Author: Blanco, CésarSponsor: Rose, Toni
Relating to the confidentiality of certain home address information in property tax appraisal records.
House: State Affairs Senate: Business & Commerce
Effective immediately
| FAMILY & PROTECTIVE SERVICES, DEPARTMENT OF | Family--General | Law Enforcement | Lawyers | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts
SB 1532
88-0 (2023)
Author: Miles, Borris
Relating to the confidentiality of certain home address information in property tax appraisal records.
Senate: Business & Commerce
Referred to Business & Commerce
| Criminal Procedure--Defense Counsel | Open Records | Protection of Personal Information | Taxation--Property-Appraisals & Appraisal Districts
SB 1604
88-0 (2023)
Author: Paxton, Angela
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
Senate: Local Government
Referred to Local Government
| Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1771
88-0 (2023)
Author: King, Phil
Relating to the appraisal for ad valorem tax purposes of property owned by certain electric cooperatives.
Senate: Local Government
Left pending in committee
| Taxation--Property-Appraisals & Appraisal Districts | Utilities--Electric
SB 1774
88-0 (2023)
Author: Eckhardt, Sarah
Relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.
Senate: Local Government
Referred to Local Government
| Charitable & Nonprofit Organizations | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1783
88-0 (2023)
Author: Schwertner, Charles
Relating to airports.
Senate: Finance
Referred to Finance
| Education--Higher--Institutions & Programs | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Transportation--Aviation
SB 1785
88-0 (2023)
Author: Zaffirini, Judith
Relating to the dissemination of criminal history record information by the Department of Public Safety.
Senate: Business & Commerce
Referred to Business & Commerce
| ADMINISTRATIVE HEARINGS, STATE OFFICE OF | ALCOHOLIC BEVERAGE COMMISSION, TEXAS | APPRAISER LICENSING & CERTIFICATION BOARD, TEXAS | ARCHITECTS & ARCHITECTURE | ARCHITECTURAL EXAMINERS, BOARD OF | BEHAVIORAL HEALTH EXECUTIVE COUNCIL, TEXAS | CHIROPRACTIC EXAMINERS, TEXAS BOARD OF | COMPTROLLER OF PUBLIC ACCOUNTS | CONSUMER CREDIT COMMISSIONER, OFFICE OF | CONTRACTORS & SUBCONTRACTORS | Courts--Appellate | Courts--Personnel | CRIMINAL APPEALS, COURT OF | CRIMINAL RECORDS | DENTAL EXAMINERS, STATE BOARD OF | EDUCATION AGENCY, TEXAS | Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--Private | Education--School Districts | EDUCATOR CERTIFICATION, STATE BOARD FOR | ENVIRONMENTAL QUALITY, TEXAS COMMISSION ON | EXECUTIVE COUNCIL OF PHYSICAL THERAPY & OCCUPATIONAL THERAPY EXAMINERS | FAMILY & PROTECTIVE SERVICES, DEPARTMENT OF | FEDERAL BUREAU OF INVESTIGATION | FIRE MARSHAL | FUNERAL SERVICE COMMISSION, TEXAS | GUARDIANS & WARDS | HEALTH & HUMAN SERVICES COMMISSION | HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | INSPECTOR GENERAL FOR HEALTH & HUMAN SERVICES | INSURANCE, TEXAS DEPARTMENT OF | INTERIOR DESIGNERS | JUDICIAL BRANCH CERTIFICATION COMMISSION | LANDSCAPE ARCHITECTS | LICENSING & REGULATION, TEXAS DEPARTMENT OF | LOTTERY COMMISSION, TEXAS | MARRIAGE & FAMILY COUNSELING & COUNSELORS | MEDICAL BOARD, TEXAS | MOTOR VEHICLES, TEXAS DEPARTMENT OF | Nursing Homes | NURSING, TEXAS BOARD OF | PLUMBING EXAMINERS, TEXAS STATE BOARD OF | PROFESSIONAL COUNSELORS | PSYCHOLOGISTS | PUBLIC ACCOUNTANCY, TEXAS STATE BOARD OF | PUBLIC SAFETY, DEPARTMENT OF | RACING COMMISSION, TEXAS | REAL ESTATE APPRAISERS | REAL ESTATE BROKERS | REAL ESTATE INSPECTORS | REGIONAL EDUCATION SERVICE CENTERS | SOCIAL WORK & SOCIAL WORKERS | State Agencies, Boards & Commissions | STATE HEALTH SERVICES, DEPARTMENT OF | SUPREME COURT | Taxation--Property-Appraisals & Appraisal Districts | TEXAS OPTOMETRY BOARD | TEXAS REAL ESTATE COMMISSION | VETERINARY MEDICAL EXAMINERS, STATE BOARD OF | VOLUNTEERS
SB 1789
88-0 (2023)
Author: Middleton, Mayes
Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.
Senate: Local Government
Referred to Local Government
| Property Interests--Personal Property | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1791
88-0 (2023)
Author: Bettencourt, Paul
Relating to the issuance of bonds by certain local government corporations.
Senate: Local Government
Referred to Local Government
| BONDS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Transportation--Miscellaneous
SB 1800
88-0 (2023)
Author: Springer, Drew
Relating to the deadline for certain officials of an appraisal district to take certain actions.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1801
88-0 (2023)
Author: Springer, DrewSponsor: Darby, Drew | et. al.
Relating to a requirement that each appraisal district periodically confirm that recipients of residence homestead exemptions qualify for those exemptions.
House: Ways & Means Senate: Local Government
Effective on 9/1/23
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1842
88-0 (2023)
Author: Kolkhorst, Lois
Relating to a requirement that an appraisal district maintain and post certain information on an Internet website; making conforming changes.
Senate: Local Government
Referred to Local Government
| Electronic Information Systems | INTERNET | Taxation--Property-Appraisals & Appraisal Districts
SB 1891
88-0 (2023)
Author: Springer, Drew
Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1892
88-0 (2023)
Author: Springer, Drew
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land based on its use to raise or keep bees.
Senate: Local Government
Referred to Local Government
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1923
88-0 (2023)
Author: Springer, DrewSponsor: Geren, Charlie
Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.
House: Ways & Means Senate: Local Government
Committee report sent to Calendars
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1956
88-0 (2023)
Author: Parker, Tan
Relating to an exemption from ad valorem taxation of the residence homestead of a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.
Senate: Local Government
Referred to Local Government
| AWARDS, MEDALS, PRIZES | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2005
88-0 (2023)
Author: LaMantia, Morgan | et. al.
Relating to the form of an appraisal review board order determining a protest.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 2131
88-0 (2023)
Author: Miles, Borris
Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage as a new improvement for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2153
88-0 (2023)
Author: Sparks, Kevin
Relating to certain school district tax abatements for power system reliability projects.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Energy--General | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District | Utilities--Electric
SB 2163
88-0 (2023)
Author: King, Phil
Relating to an exemption from ad valorem taxation of a portion of the appraised value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
Senate: Local Government
Referred to Local Government
| Disabilities, Persons with | Mental Health & Substance Abuse | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2167
88-0 (2023)
Author: Alvarado, Carol | et. al.
Relating to the burden of proof in a trial de novo appeal of the appraised value of property.
Senate: Local Government
Co-author authorized
| Taxation--Property-Appraisals & Appraisal Districts
SB 2230
88-0 (2023)
Author: LaMantia, Morgan
Relating to the information required to be included in or with a school district ad valorem tax bill and posted on the tax-related information county internet website.
Senate: Local Government
Referred to Local Government
| COUNTY TAX ASSESSOR-COLLECTORS | INTERNET | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
SB 2289
88-0 (2023)
Author: Huffman, Joan | et. al.Sponsor: Bonnen, Greg
Relating to the exemption from ad valorem taxation of equipment or inventory held by a manufacturer of medical or biomedical products to protect the Texas healthcare network and strengthen our medical supply chain.
House: Ways & Means Senate: Finance
See remarks for effective date
| Health--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2324
88-0 (2023)
Author: Zaffirini, Judith
Relating to the exemption from ad valorem taxation of certain property used to provide low-income or moderate-income housing.
Senate: Local Government
Referred to Local Government
| Charitable & Nonprofit Organizations | Housing--Homeless Persons | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2352
88-0 (2023)
Author: LaMantia, Morgan
Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their families.
Senate: Local Government
Referred to Local Government
| Alcoholism & Drug Abuse | Charitable & Nonprofit Organizations | Disabilities, Persons with | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2353
88-0 (2023)
Author: Hughes, Bryan
Relating to appeals to justice courts of certain appraisal review board orders.
Senate: Local Government
Referred to Local Government
| Courts--District | Courts--Justice | Courts--Small Claims | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 2355
88-0 (2023)
Author: Bettencourt, PaulSponsor: Noble, Candy
Relating to the appeal of certain ad valorem tax determinations through binding arbitration.
House: Ways & Means Senate: Local Government
Effective on 1/1/24
| COMPTROLLER OF PUBLIC ACCOUNTS | MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
SB 2357
88-0 (2023)
Author: Parker, Tan
Relating to ad valorem taxation.
Senate: Local Government
Referred to Local Government
| ADMINISTRATIVE HEARINGS, STATE OFFICE OF | COMPTROLLER OF PUBLIC ACCOUNTS | Courts--District | Lawyers | Property Interests--Personal Property | Property Interests--Real Property | SUPREME COURT | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2361
88-0 (2023)
Author: Parker, Tan
Relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| Charitable & Nonprofit Organizations | COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2398
88-0 (2023)
Author: Zaffirini, Judith
Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.
Senate: Local Government
Referred to Local Government
| BORDER | Charitable & Nonprofit Organizations | Disabilities, Persons with | Housing--Finance | Housing--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2408
88-0 (2023)
Author: Hancock, Kelly
Relating to the system for appraising property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| INTERNET | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
SB 2409
88-0 (2023)
Author: Hancock, Kelly
Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.
Senate: Local Government
Referred to Local Government
| MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Property Interests--Landlord & Tenant | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
SB 2410
88-0 (2023)
Author: Hancock, Kelly
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 2411
88-0 (2023)
Author: Hancock, Kelly
Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | TELECONFERENCING | VIDEOCONFERENCING
SB 2412
88-0 (2023)
Author: Hancock, Kelly
Relating to the procedure by which the chief appraiser of an appraisal district is required to notify an owner of property that has been omitted from the appraisal roll that the property is being added to the roll.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appraisals & Appraisal Districts
SB 2413
88-0 (2023)
Author: Hancock, Kelly
Relating to the information that the chief appraiser of an appraisal district may require an agent who electronically submits a designation of agent form to provide.
Senate: Local Government
Referred to Local Government
| Electronic Information Systems | Taxation--Property-Appraisals & Appraisal Districts
SB 2414
88-0 (2023)
Author: Hancock, Kelly
Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
Senate: Local Government
Referred to Local Government
| SUBPOENAS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 2415
88-0 (2023)
Author: Hancock, Kelly
Relating to a requirement that certain appraisal districts maintain an Internet website and post certain information on the website.
Senate: Local Government
Referred to Local Government
| Electronic Information Systems | INTERNET | Taxation--Property-Appraisals & Appraisal Districts
SB 2427
88-0 (2023)
Author: Zaffirini, Judith
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Local Government
Referred to Local Government
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2526
88-0 (2023)
Author: Campbell, Donna
Relating to the appraisal for ad valorem tax purposes of real property used as a municipal solid waste facility or the buffer zone of such a facility.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| Environment--Solid Waste | LANDFILLS | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
SJR 2
88-0 (2023)
Author: Parker, Tan | et. al.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.
Senate: Finance
Left pending in committee
| Business & Commerce--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 3
88-0 (2023)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes, to increase the amount of an exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
House: Ways & Means Senate: Finance
House appoints conferees-reported
| Aging | Disabilities, Persons with | Legislature | Property Interests--Homestead | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SJR 18
88-0 (2023)
Author: Kolkhorst, Lois
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.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 19
88-0 (2023)
Author: Kolkhorst, Lois
Proposing a constitutional amendment to authorize the legislature to establish a limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 20
88-0 (2023)
Author: Eckhardt, Sarah
Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| Political Subdivisions | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 31
88-0 (2023)
Author: Blanco, César
Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 34
88-0 (2023)
Author: Blanco, César
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 tax purposes.
Senate: Local Government
Referred to Local Government
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 38
88-0 (2023)
Author: Miles, Borris
Proposing a constitutional amendment to authorize the legislature to provide for the continuation of a limitation on the maximum appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 46
88-0 (2023)
Author: Springer, Drew
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a person's inventory.
Senate: Local Government
Referred to Local Government
| Business & Commerce--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 47
88-0 (2023)
Author: Creighton, Brandon
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.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 48
88-0 (2023)
Author: Creighton, Brandon
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial real property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 53
88-0 (2023)
Author: Hughes, Bryan
Proposing a constitutional amendment to authorize the legislature to establish a limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 55
88-0 (2023)
Author: Middleton, Mayes
Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes is the market value of the property for the first year that the owner qualified the property for a homestead exemption or, if the owner purchased the property, the purchase price of the property.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 64
88-0 (2023)
Author: West, Royce | et. al.Sponsor: Talarico, James
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county or municipality of all or part of the appraised value of real property used to operate a child-care facility.
House: Ways & Means Senate: Local Government
Filed with the Secretary of State
| Day Care | Education--Primary & Secondary--Private | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 73
88-0 (2023)
Author: Paxton, Angela
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.
Senate: Local Government
Referred to Local Government
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 78
88-0 (2023)
Author: Middleton, Mayes
Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Personal Property | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Transportation--Railroads
SJR 79
88-0 (2023)
Author: Parker, Tan
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of a Congressional Medal of Honor recipient or the surviving spouse of a Congressional Medal of Honor recipient.
Senate: Local Government
Referred to Local Government
| AWARDS, MEDALS, PRIZES | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 83
88-0 (2023)
Author: King, Phil
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and is related to the owner of the property within a certain degree by consanguinity.
Senate: Local Government
Referred to Local Government
| Disabilities, Persons with | Mental Health & Substance Abuse | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 87
88-0 (2023)
Author: Huffman, Joan | et. al.Sponsor: Bonnen, Greg
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation equipment or inventory held by a manufacturer of medical or biomedical products to protect the Texas healthcare network and strengthen our medical supply chain.
House: Ways & Means Senate: Finance
Filed with the Secretary of State
| Health--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1
88-1 (2023)
Author: Meyer, Morgan | et. al.
Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression.
House: Ways & Means
Received from the House
| EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--School District
HB 24
88-1 (2023)
Author: Bucy III, John
Relating to a temporary exemption for a residence homestead rendered uninhabitable.
Filed
| Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 27
88-1 (2023)
Author: Tepper, Carl
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 28
88-1 (2023)
Author: Tepper, Carl
Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.
Filed
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 30
88-1 (2023)
Author: Zwiener, Erin
Relating to the authority of a county commissioners court to adopt an exemption from ad valorem taxation by each taxing unit that taxes the property of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.
Filed
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | WATER--CONSERVATION | Water--General
HB 35
88-1 (2023)
Author: Vasut, Cody
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
Filed
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 4
88-1 (2023)
Author: Tepper, Carl
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.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 5
88-1 (2023)
Author: Tepper, Carl
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial property and rental property for ad valorem taxation.
Filed
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 6
88-1 (2023)
Author: Zwiener, Erin
Proposing a constitutional amendment to authorize the commissioners court of a county to exempt from ad valorem taxation by each political subdivision that taxes the property the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.
Filed
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | WATER--CONSERVATION | Water--General
HJR 7
88-1 (2023)
Author: Vasut, Cody
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year.
Filed
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1
88-1 (2023)
Author: Bettencourt, Paul | et. al.
Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression, an increase in the amount of certain exemptions from ad valorem taxation by a school district applicable to residence homesteads, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amounts, and the protection of school districts against the resulting loss in local revenue.
Senate: Finance
Received from the Senate
| COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | PROPERTY TAX RELIEF ACT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SB 26
88-1 (2023)
Author: Bettencourt, Paul | et. al.
Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.
Senate: Finance
Received from the Senate
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | Property Interests--Personal Property | PROPERTY TAX & FRANCHISE TAX RELIEF ACT | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SJR 1
88-1 (2023)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
Senate: Finance
Received from the Senate
| Aging | Disabilities, Persons with | Legislature | Property Interests--Homestead | Property Interests--Personal Property | Resolutions--Constitutional Amendments | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SJR 2
88-1 (2023)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
Senate: Finance
Received from the Senate
| Aging | Disabilities, Persons with | Legislature | Property Interests--Homestead | Property Interests--Personal Property | Resolutions--Constitutional Amendments | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 2
88-2 (2023)
Author: Meyer, Morgan | et. al.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
House: Ways & Means
Laid on the table subject to call
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Disaster Preparedness & Relief | EDUCATION AGENCY, TEXAS | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | Property Interests--Real Property | PROPERTY TAX RELIEF ACT | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 30
88-2 (2023)
Author: Tepper, Carl
Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.
Filed
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 31
88-2 (2023)
Author: Tepper, Carl
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 39
88-2 (2023)
Author: Bucy III, John
Relating to a temporary exemption for a residence homestead rendered uninhabitable.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 40
88-2 (2023)
Author: Bell, Cecil
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 45
88-2 (2023)
Author: Muñoz, Jr., Sergio
Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.
Filed
| AUDITS & AUDITORS | County Government--General | Taxation--Property-Appraisals & Appraisal Districts
HB 53
88-2 (2023)
Author: Bell, Cecil
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Filed
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 55
88-2 (2023)
Author: Schofield, Mike
Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.
Filed
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 57
88-2 (2023)
Author: Schofield, Mike
Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.
Filed
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 58
88-2 (2023)
Author: Schofield, Mike
Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
Filed
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 62
88-2 (2023)
Author: Bryant, John | et. al.
Relating to providing school district property tax relief through rent-relief and through adjusting entitlements, compression, and exemptions under the public school finance system.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | EDUCATION AGENCY, TEXAS | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | FOUNDATION SCHOOL PROGRAM | Property Interests--Homestead | Property Interests--Landlord & Tenant | Property Interests--Real Property | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--School District
HB 63
88-2 (2023)
Author: Bell, Cecil
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
Filed
| County Government--Employees/Officers | Elections--General | Elections--Political Parties | STAFF DEVELOPMENT & TRAINING | Taxation--Property-Appraisals & Appraisal Districts
HB 65
88-2 (2023)
Author: Rogers, Glenn
Relating to the authority of the chief appraiser of an appraisal district to consider a sale of real property to be a comparable sale when using the market data comparison method of appraisal to determine the market value of real property for ad valorem tax purposes.
Filed
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 66
88-2 (2023)
Author: Raymond, Richard Peña
Relating to notice of eligibility for a residence homestead ad valorem tax exemption.
Filed
| Insurance--Insurers & Agents | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 68
88-2 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 69
88-2 (2023)
Author: Schofield, Mike
Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts and of the number of residence homesteads of certain property owners for which the owner deferred collection of a tax, abated a suit to collect a delinquent tax, or abated a sale to foreclose a tax lien.
Filed
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HJR 2
88-2 (2023)
Author: Metcalf, Will | et. al.Sponsor: Bettencourt, Paul | et. al.
Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads; to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts; to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.
House: Ways & Means
Filed with the Secretary of State
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Legislature | Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 8
88-2 (2023)
Author: Tepper, Carl
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial property and rental property for ad valorem taxation.
Filed
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 9
88-2 (2023)
Author: Tepper, Carl
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.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 11
88-2 (2023)
Author: Bell, Cecil
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.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 13
88-2 (2023)
Author: Schofield, Mike
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.
Filed
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 15
88-2 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Legislature | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1
88-2 (2023)
Author: Bettencourt, Paul | et. al.
Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.
Senate: Finance
Received from the Senate
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | PROPERTY TAX & FRANCHISE TAX RELIEF ACT | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SB 2
88-2 (2023)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
House: Ways & Means Senate: Finance
See remarks for effective date
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Disaster Preparedness & Relief | EDUCATION AGENCY, TEXAS | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | Property Interests--Real Property | PROPERTY TAX RELIEF ACT | SECRETARY OF STATE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SJR 1
88-2 (2023)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, to provide supplemental payments to full-time classroom teachers in school districts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
Senate: Finance
Received from the Senate
| Aging | Disabilities, Persons with | Legislature | Property Interests--Homestead | Resolutions--Constitutional Amendments | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 13
88-3 (2023)
Author: Bell, Cecil
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Filed
| Property Interests--Real Property | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 20
88-3 (2023)
Author: Bell, Cecil
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 60
88-3 (2023)
Author: Bell, Cecil
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 110
88-3 (2023)
Author: Isaac, Carrie
Relating to the state compression percentage and a school district's maximum compressed tax rate under the public school finance system.
Filed
| Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Tax Rate | Taxation--School District
HB 149
88-3 (2023)
Author: Leo Wilson, Terri | et. al.
Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Education--School Districts | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 156
88-3 (2023)
Author: Schofield, Mike
Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts, or who utilize the property tax deferral program in section 33.06, Tax Code.
Filed
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 167
88-3 (2023)
Author: Rogers, Glenn | et. al.
Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 188
88-3 (2023)
Author: Harrison, Brian
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.
Filed
| Elections--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Tax Rate
HB 207
88-3 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 4
88-3 (2023)
Author: Bell, Cecil
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.
Filed
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 10
88-3 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 42
88-3 (2023)
Author: Hinojosa, Juan | et. al.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Co-author authorized
| GULF OF MEXICO | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Tax Rate
SB 43
88-3 (2023)
Author: Hinojosa, Juan | et. al.
Relating to expedited appeals of appraisal review board orders in certain appraisal districts.
Co-author authorized
| Courts--District | GULF OF MEXICO | SUPREME COURT | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 65
88-3 (2023)
Author: Eckhardt, Sarah | et. al.
Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district.
Filed
| Education--Primary & Secondary--Teachers | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 44
88-4 (2023)
Author: Isaac, Carrie
Relating to the state compression percentage and a school district's maximum compressed tax rate under the public school finance system.
Filed
| Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
HB 57
88-4 (2023)
Author: Bell, Cecil
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Filed
| Property Interests--Real Property | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 81
88-4 (2023)
Author: Bell, Cecil
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Filed
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 96
88-4 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 102
88-4 (2023)
Author: Bell, Cecil
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HJR 4
88-4 (2023)
Author: Bell, Cecil
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.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 9
88-4 (2023)
Author: Bell, Cecil
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.
Filed
| Aging | Legislature | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 26
88-4 (2023)
Author: Eckhardt, Sarah
Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district.
Filed
| Education--Primary & Secondary--Teachers | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 96
87-0 (2021)
Author: Toth, Steve
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 115
87-0 (2021)
Author: Rodriguez, Eddie | et. al.Sponsor: Seliger, Kel | et. al.
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.
House: Ways & Means Senate: Finance
Effective on 1/1/22
| Charitable & Nonprofit Organizations | Housing--Homeless Persons | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 122
87-0 (2021)
Author: Bernal, Diego | et. al.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | LONG-TERM CARE | MEDICAID | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 125
87-0 (2021)
Author: Buckley, Brad | et. al.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
House: Appropriations
Placed on General State Calendar
| City Government--Finance | County Government--Finance | Disabilities, Persons with | Military & Veterans | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 183
87-0 (2021)
Author: Bernal, Diego
Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 186
87-0 (2021)
Author: Zwiener, Erin
Relating to an exemption from ad valorem taxation of the portion of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | WATER--CONSERVATION | Water--General
HB 203
87-0 (2021)
Author: Bernal, Diego
Relating to a study of the impact, feasibility, and advisability of adopting a property tax system in which the disclosure of the sales price of real property is required by law.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | HOME SALE PRICES | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 281
87-0 (2021)
Author: Stephenson, Phil
Relating to the selection and administration of an appraisal review board; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--Candidates | Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 283
87-0 (2021)
Author: Stephenson, Phil
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | County Government--Employees/Officers | Elections--Candidates | Elections--General | LICENSING & REGULATION, TEXAS DEPARTMENT OF | STAFF DEVELOPMENT & TRAINING | Taxation--Property-Appraisals & Appraisal Districts
HB 299
87-0 (2021)
Author: Vasut, Cody | et. al.
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 349
87-0 (2021)
Author: Craddick, Tom
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.
House: Ways & Means Senate: Finance
Referred to Finance
| Charitable & Nonprofit Organizations | HOMELESS | Housing--Homeless Persons | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 381
87-0 (2021)
Author: Pacheco, Leo
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 457
87-0 (2021)
Author: Shaheen, Matt | et. al.
Relating to a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Health Care Providers | Health--Indigent Health Care | MEDICAID | PHYSICIANS | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 475
87-0 (2021)
Author: Lopez, Ray
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 494
87-0 (2021)
Author: White, James
Relating to the appraisal for ad valorem tax purposes of certain property that was erroneously omitted from an appraisal roll in a previous year.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 528
87-0 (2021)
Author: White, James | et. al.
Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 529
87-0 (2021)
Author: White, James | et. al.
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 534
87-0 (2021)
Author: Shine, Hugh
Relating to the reduction of the sales price of a comparable property by an amount equal to the amount of the typical commission for the sale or purchase of property for purposes of using the market data comparison method of appraisal to determine the market value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 649
87-0 (2021)
Author: Raymond, Richard Peña | et. al.
Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Housing--Finance | Housing--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 650
87-0 (2021)
Author: Raymond, Richard Peña | et. al.
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Homestead | PUBLIC NOTICE | Special Districts & Authorities--Miscellaneous | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 778
87-0 (2021)
Author: Lozano, J. M. | et. al.
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 798
87-0 (2021)
Author: Larson, Lyle
Relating to the authority of an appraisal district to increase the appraised value of property for ad valorem tax purposes in the next tax year in which the property is appraised after a year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 951
87-0 (2021)
Author: Raymond, Richard Peña
Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 952
87-0 (2021)
Author: Raymond, Richard Peña | et. al.
Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 984
87-0 (2021)
Author: White, James
Relating to the appraisal for ad valorem tax purposes of certain property that was erroneously omitted from an appraisal roll in a previous year.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Tax Rate
HB 986
87-0 (2021)
Author: Shine, Hugh
Relating to the appointment of appraisal review board members.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 987
87-0 (2021)
Author: Shine, Hugh
Relating to an exemption from ad valorem taxation of all or a portion of the value of a person's income-producing tangible personal property depending on the value of the property.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 988
87-0 (2021)
Author: Shine, Hugh | et. al.Sponsor: Hancock, Kelly | et. al.
Relating to ad valorem taxation; creating a criminal offense.
House: Ways & Means Senate: Local Government
See remarks for effective date
| BOATS & BOATING | COMPTROLLER OF PUBLIC ACCOUNTS | Courts--District | Disaster Preparedness & Relief | MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 989
87-0 (2021)
Author: Shine, Hugh
Relating to the correction of an ad valorem tax appraisal roll.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 993
87-0 (2021)
Author: Shine, Hugh
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Junior College Districts | Property Interests--Homestead | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 994
87-0 (2021)
Author: Shine, Hugh
Relating to an exemption from ad valorem taxation by a taxing unit other than a school district of a portion of the appraised value of a residence homestead based on the average appraised value of all qualified residence homesteads located in the same county.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1022
87-0 (2021)
Author: Murphy, Jim
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1053
87-0 (2021)
Author: Bell, Cecil | et. al.
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1082
87-0 (2021)
Author: King, Phil | et. al.Sponsor: Zaffirini, Judith
Relating to the availability of personal information of an elected public officer.
House: State Affairs Senate: State Affairs
Effective immediately
| Open Records | Protection of Personal Information | State Officers | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous
HB 1084
87-0 (2021)
Author: King, Phil
Relating to the calculation of the additional tax imposed on land appraised for ad valorem tax purposes as open-space or timber land as a result of a change in the use of the land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 1090
87-0 (2021)
Author: Bailes, Ernest | et. al.Sponsor: Nichols, Robert
Relating to the appraisal for ad valorem tax purposes of real property that was erroneously omitted from an appraisal roll in a previous year.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 1099
87-0 (2021)
Author: Beckley, Michelle
Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 1101
87-0 (2021)
Author: Beckley, Michelle
Relating to mandatory sales price disclosure in real property sales; providing a civil penalty.
House: Business & Industry
Left pending in committee
| ATTORNEY GENERAL | HOME SALE PRICES | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 1120
87-0 (2021)
Author: Lucio III, Eddie
Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1166
87-0 (2021)
Author: Metcalf, Will | et. al.
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--General | LICENSING & REGULATION, TEXAS DEPARTMENT OF | Taxation--Property-Appraisals & Appraisal Districts
HB 1167
87-0 (2021)
Author: Metcalf, Will | et. al.
Relating to the selection and administration of an appraisal review board; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1168
87-0 (2021)
Author: Metcalf, Will | et. al.
Relating to the selection of the board of directors of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| AUDITS & AUDITORS | COMPTROLLER OF PUBLIC ACCOUNTS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 1279
87-0 (2021)
Author: Kacal, Kyle | et. al.
Relating to a local option exemption from ad valorem taxation of a percentage of the appraised value of the residence homesteads of certain volunteer first responders.
House: Ways & Means
Left pending in committee
| Fire Fighters & Police--Volunteer | Health--Emergency Services & Personnel | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | VOLUNTEERS
HB 1335
87-0 (2021)
Author: Dutton, Jr., Harold V.
Relating to a periodic review and expiration dates of state and local tax preferences.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | LIEUTENANT GOVERNOR | PERIODIC TAX PREFERENCE REVIEW, SELECT COMMISSION ON | SPEAKER OF THE HOUSE | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 1392
87-0 (2021)
Author: Middleton, Mayes
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit all or part of which is located in certain counties.
House: Ways & Means
Referred to Ways & Means
| CHAMBERS COUNTY | GALVESTON COUNTY | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1393
87-0 (2021)
Author: Middleton, Mayes | et. al.
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1395
87-0 (2021)
Author: Middleton, Mayes
Relating to ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | CONSTRUCTION & HEAVY EQUIPMENT | COUNTY TAX ASSESSOR-COLLECTORS | Disaster Preparedness & Relief | GENERAL LAND OFFICE | Governor | GULF OF MEXICO | Legislature | LIEUTENANT GOVERNOR | Oil & Gas | Property Interests--Personal Property | Property Interests--Real Property | SPEAKER OF THE HOUSE | SPECIAL TAX CODE BOARD | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1420
87-0 (2021)
Author: Bucy III, John | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in an incident directly related to the member's military service while serving on active duty.
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1421
87-0 (2021)
Author: Cain, Briscoe | et. al.
Relating to the temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1469
87-0 (2021)
Author: Hefner, Cole
Relating to the appraisal of land for ad valorem tax purposes as qualified open-space land following a transfer between family members.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1502
87-0 (2021)
Author: Deshotel, Joe | et. al.
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
House: Ways & Means
Left pending in committee
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1544
87-0 (2021)
Author: Guillen, Ryan | et. al.Sponsor: Zaffirini, Judith
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land is temporarily used for sand mining operations; authorizing a fee.
House: Natural Resources Senate: Finance
Vetoed by the Governor
| CARRIZO AQUIFER | City Government--General | City Government--Land Use & Zoning | County Government--General | County Government--Land Use & Zoning | Environment--Water | ENVIRONMENTAL QUALITY, TEXAS COMMISSION ON | Mines & Mineral Resources | Oil & Gas | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1556
87-0 (2021)
Author: Murphy, Jim | et. al.
Relating to the Texas Economic Development Act; requiring the imposition of an authorized fee and changing the amounts of certain fees.
House: Ways & Means
Postponed
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1567
87-0 (2021)
Author: Middleton, Mayes | et. al.
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Property Interests--Personal Property | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 1568
87-0 (2021)
Author: Middleton, Mayes | et. al.
Relating to the school district property value study conducted by the comptroller of public accounts.
House: Public Education Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 1577
87-0 (2021)
Author: Davis, Yvonne | et. al.
Relating to a temporary limitation on the appraised value of certain real property in specified areas for ad valorem tax purposes.
House: Ways & Means
Committee report sent to Calendars
| DALLAS COUNTY | Economic & Industrial Development--General | HARRIS COUNTY | LUBBOCK COUNTY | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1601
87-0 (2021)
Author: Allison, Steve | et. al.
Relating to a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
House: Ways & Means
Left pending in committee
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | PEACE OFFICERS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1628
87-0 (2021)
Author: Raymond, Richard Peña | et. al.
Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1705
87-0 (2021)
Author: Schofield, Mike | et. al.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Left pending in committee
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1762
87-0 (2021)
Author: Johnson, Jarvis | et. al.
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 1789
87-0 (2021)
Author: Vasut, Cody
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts
HB 1797
87-0 (2021)
Author: Allison, Steve | et. al.
Relating to ad valorem and franchise tax credits for donations to school districts to create or support career and technical education programs or courses.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Education--Primary & Secondary--General | GIFTS & DONATIONS | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 1798
87-0 (2021)
Author: Shaheen, Matt
Relating to the effect of a disaster declaration on the ad valorem tax rate of a taxing unit other than a school district and the appraised value of certain property in the taxing unit.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1858
87-0 (2021)
Author: Rodriguez, Eddie
Relating to the authority of the governing body of a taxing unit that adopts an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to set the minimum dollar amount of the exemption to which an individual is entitled in a tax year.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1881
87-0 (2021)
Author: Middleton, Mayes
Relating to the exemption from ad valorem taxation of certain real property leased to and used by certain educational organizations.
House: Ways & Means
Referred to Ways & Means
| Education--Junior College Districts | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2014
87-0 (2021)
Author: Lucio III, Eddie | et. al.
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Energy--Solar | Labor--Unemployment | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2043
87-0 (2021)
Author: Leman, Ben | et. al.
Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.
House: Land & Resource Management
Laid on the table subject to call
| Agriculture | CONDEMNATION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 2084
87-0 (2021)
Author: Cason, Jeff | et. al.
Relating to the eligibility of property used for renewable energy electric generation for ad valorem tax benefits under the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Energy--Solar | Environment--General | RENEWABLE ENERGY | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Utilities--Electric
HB 2100
87-0 (2021)
Author: Meyer, Morgan
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2212
87-0 (2021)
Author: Muñoz, Jr., Sergio
Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.
House: Ways & Means
Referred to Ways & Means
| County Government--Employees/Officers | COUNTY TAX ASSESSOR-COLLECTORS | Elections--Candidates | Taxation--Property-Appraisals & Appraisal Districts
HB 2245
87-0 (2021)
Author: Shine, Hugh | et. al.
Relating to ad valorem tax appraisal records maintained by an appraisal district.
House: Ways & Means
Placed on General State Calendar
| Taxation--Property-Appraisals & Appraisal Districts
HB 2288
87-0 (2021)
Author: White, James
Relating to the repeal of the additional ad valorem taxes imposed as a result of the sale or change in the use of land appraised as agricultural or open-space land.
House: Ways & Means
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 2292
87-0 (2021)
Author: Landgraf, Brooks
Relating to the appraisal for ad valorem tax purposes of a real property interest in oil or gas in place.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Oil & Gas | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 2294
87-0 (2021)
Author: Schofield, Mike
Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 2311
87-0 (2021)
Author: Krause, Matt | et. al.
Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 2403
87-0 (2021)
Author: Krause, Matt
Relating to the procedure for selecting the members of the board of directors of an appraisal district.
House: Ways & Means
Placed on General State Calendar
| Taxation--Property-Appraisals & Appraisal Districts
HB 2413
87-0 (2021)
Author: Shine, Hugh
Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2428
87-0 (2021)
Author: Murr, AndrewSponsor: Perry, Charles
Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Removed from local & uncontested calendar
| Agriculture | OPEN-SPACE LAND | Parks & Wildlife--Hunting & Fishing | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2488
87-0 (2021)
Author: Goodwin, Vikki
Relating to disclosure under the public information law of certain records of an appraisal district.
House: Ways & Means
Referred to Ways & Means
| Open Records | Taxation--Property-Appraisals & Appraisal Districts
HB 2489
87-0 (2021)
Author: Cook, David
Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for a specified period after a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2535
87-0 (2021)
Author: Sanford, Scott | et. al.Sponsor: Perry, Charles
Relating to the appraisal for ad valorem tax purposes of real property that includes certain improvements used for the noncommercial production of food for personal consumption.
House: Ways & Means Senate: Local Government
Effective on 1/1/22
| Agriculture | FOOD | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2711
87-0 (2021)
Author: Hinojosa, Gina | et. al.
Relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of service outside of the United States as a foreign service officer employed by the United States Department of State.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2715
87-0 (2021)
Author: Lucio III, Eddie
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2723
87-0 (2021)
Author: Meyer, Morgan | et. al.Sponsor: Bettencourt, Paul
Relating to public notice of the availability on the Internet of property-tax-related information.
House: Ways & Means Senate: Local Government
Effective immediately
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | INFORMATION RESOURCES, DEPARTMENT OF | INTERNET | PUBLIC NOTICE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--Property-Tax Rate
HB 2790
87-0 (2021)
Author: Shaheen, Matt
Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2804
87-0 (2021)
Author: Rogers, Glenn | et. al.
Relating to notice by an appraisal district to an owner of the surface estate of real property of the owner's right to file a report of decreased value.
House: Ways & Means
Referred to Ways & Means
| Mines & Mineral Resources | Taxation--Property-Appraisals & Appraisal Districts
HB 2832
87-0 (2021)
Author: Patterson, Jared | et. al.
Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2941
87-0 (2021)
Author: Burns, DeWayneSponsor: Springer, Drew
Relating to the appointment of appraisal review board members.
House: Ways & Means Senate: Local Government
Effective immediately
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 2944
87-0 (2021)
Author: Krause, Matt
Relating to the study of school district property values conducted by the comptroller of public accounts.
House: Public Education
Referred to Public Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 2958
87-0 (2021)
Author: Shine, Hugh
Relating to the scope of the review of an appraisal district by the comptroller of public accounts.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 2971
87-0 (2021)
Author: Cason, Jeff
Relating to the repeal of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | ECONOMIC DEVELOPMENT & TOURISM OFFICE, TEXAS | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 2980
87-0 (2021)
Author: Geren, Charlie
Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3040
87-0 (2021)
Author: Morrison, Geanie W. | et. al.
Relating to the continuation and application of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Water--Development
HB 3070
87-0 (2021)
Author: Ellzey, Jake | et. al.
Relating to the amount of the exemption from ad valorem taxation to which certain disabled veterans and the surviving spouses and children of certain veterans are entitled.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3171
87-0 (2021)
Author: Slaton, Bryan
Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| Elections--Candidates | LICENSING & REGULATION, TEXAS DEPARTMENT OF | Taxation--Property-Appraisals & Appraisal Districts
HB 3193
87-0 (2021)
Author: Shine, Hugh
Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.
House: Ways & Means
Left pending in committee
| Property Interests--Landlord & Tenant | Property Interests--Real Property | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3230
87-0 (2021)
Author: Moody, Joe | et. al.
Relating to the continuation and application of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | TEXAS ECONOMIC DEVELOPMENT ACT
HB 3260
87-0 (2021)
Author: Thierry, Shawn
Relating to ad valorem taxation, including the disclosure of the sales price of real property to use in appraising property for ad valorem tax purposes and the effect of an unfunded mandate on the use by a political subdivision of ad valorem tax revenue.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Political Subdivisions | Property Interests--Real Property | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | TEXAS HOMEOWNERS TAX RELIEF ACT
HB 3317
87-0 (2021)
Author: Metcalf, Will
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3321
87-0 (2021)
Author: Metcalf, Will
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3322
87-0 (2021)
Author: Metcalf, Will
Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3328
87-0 (2021)
Author: Bernal, Diego
Relating to the periodic review and expiration dates of state and local tax preferences.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | LEGISLATIVE BUDGET BOARD | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 3359
87-0 (2021)
Author: Rodriguez, Eddie
Relating to the authority of the governing body of a taxing unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead and the treatment of such an exemption in the calculation of certain ad valorem tax rates.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3439
87-0 (2021)
Author: Deshotel, Joe | et. al.
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
House: Ways & Means
Placed on General State Calendar
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3509
87-0 (2021)
Author: Meyer, Morgan
Relating to the system for appraising property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3540
87-0 (2021)
Author: Shine, Hugh
Relating to the eligibility for unemployment compensation benefits of individuals who serve on the appraisal review board of an appraisal district.
House: Business & Industry
Referred to Business & Industry
| Labor--Unemployment | Taxation--Property-Appraisals & Appraisal Districts
HB 3585
87-0 (2021)
Author: Meyer, Morgan | et. al.
Relating to information regarding certain noncompliance by an appraisal district in the Texas Department of Licensing and Regulation records of a professional property tax appraiser serving as chief appraiser for the district.
House: Ways & Means
Referred to Ways & Means
| LICENSING & REGULATION, TEXAS COMMISSION OF | LICENSING & REGULATION, TEXAS DEPARTMENT OF | Occupational Regulation--Other Trades & Professions | Taxation--Property-Appraisals & Appraisal Districts
HB 3610
87-0 (2021)
Author: Gervin-Hawkins, Barbara | et. al.Sponsor: Springer, Drew | et. al.
Relating to the applicability of certain laws to certain public schools and certain requirements of a charter school that receives certain tax exemptions.
House: Ways & Means Senate: Finance
Effective on 9/1/21
| Education--Primary & Secondary--Charter Schools | Political Subdivisions | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3680
87-0 (2021)
Author: Shine, Hugh
Relating to public notice of the availability on the Internet of property-tax-related information.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | INTERNET | PUBLIC NOTICE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--Property-Tax Rate
HB 3694
87-0 (2021)
Author: Shaheen, Matt | et. al.
Relating to a limitation on the appraised value of certain rapidly appreciating residence homesteads in specified areas for ad valorem tax purposes.
House: Ways & Means
Committee report sent to Calendars
| Disaster Preparedness & Relief | Economic & Industrial Development--General | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 3788
87-0 (2021)
Author: Holland, JustinSponsor: Nelson, Jane
Relating to the training and education of appraisal review board members.
House: Ways & Means Senate: Finance
Effective on 1/1/22
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
HB 3795
87-0 (2021)
Author: Button, Angie | et. al.
Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.
House: Ways & Means
Reported favorably w/o amendment(s)
| Energy--General | Energy--Solar | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3811
87-0 (2021)
Author: Lucio III, Eddie
Relating to ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Energy--General | Energy--Solar | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3833
87-0 (2021)
Author: King, Phil | et. al.Sponsor: Hancock, Kelly
Relating to the appraisal of certain real property for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Effective immediately
| Aeronautics | Agriculture | Housing--General | Parks & Wildlife--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3890
87-0 (2021)
Author: Button, Angie
Relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | INTERNET | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 3910
87-0 (2021)
Author: Romero, Ramon
Relating to the authority of the chief appraiser of an appraisal district to consider sales of property to governmental units when using the market data comparison method to determine the market value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 3939
87-0 (2021)
Author: Talarico, James
Relating to a requirement that a purchaser of commercial real property disclose the sales price of the property to the appraisal district and to the use of that information by the appraisal district; creating a criminal offense.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 3971
87-0 (2021)
Author: Meyer, MorganSponsor: West, Royce
Relating to the appraisal for ad valorem tax purposes of residential real property located in a designated historic district.
House: Ways & Means Senate: Local Government
Effective on 1/1/22
| Historic Preservation & Museums | Taxation--Property-Appraisals & Appraisal Districts
HB 3978
87-0 (2021)
Author: Crockett, Jasmine
Relating to a credit against the ad valorem taxes imposed on property on which certain solar energy devices have been installed.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Energy--Solar | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3995
87-0 (2021)
Author: Geren, Charlie
Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.
House: Ways & Means
Referred to Ways & Means
| ATTORNEY'S FEES | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4004
87-0 (2021)
Author: Rogers, Glenn | et. al.
Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Agriculture | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | TEXAS A&M UNIVERSITY
HB 4024
87-0 (2021)
Author: Allison, Steve
Relating to a limitation on the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4033
87-0 (2021)
Author: Howard, Donna | et. al.
Relating to late applications for exemptions from ad valorem taxation for disabled veterans.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4046
87-0 (2021)
Author: Collier, Nicole
Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 4060
87-0 (2021)
Author: Meza, Thresa "Terry" | et. al.
Relating to eligibility for an exemption from ad valorem taxation of a historic site.
House: Ways & Means
Referred to Ways & Means
| Historic Preservation & Museums | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4099
87-0 (2021)
Author: Murr, Andrew | et. al.
Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.
House: House Administration
Left pending in committee
| Agriculture | Legislature | Taxation--Property-Appraisals & Appraisal Districts
HB 4148
87-0 (2021)
Author: Sanford, Scott
Relating to the repeal of the additional ad valorem taxes imposed as a result of certain changes in the use of certain land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 4150
87-0 (2021)
Author: Buckley, Brad
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
House: Appropriations
Referred to Appropriations
| City Government--General | County Government--General | Disabilities, Persons with | Military & Veterans | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 4151
87-0 (2021)
Author: Lopez, Ray
Relating to the actions required to be taken by tax officials before taking action to collect delinquent ad valorem taxes on the residence homestead of an individual who is elderly or disabled.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 4152
87-0 (2021)
Author: Spiller, David
Relating to the qualification of certain land that is adjacent to other qualified open-space land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4179
87-0 (2021)
Author: Bonnen, Greg | et. al.
Relating to the procedures to be used by an appraisal district in resolving a protest following the filing of a notice of protest by a property owner.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 4206
87-0 (2021)
Author: Allison, Steve | et. al.
Relating to a study of the desirability, feasibility, and effects of limiting the appraised value of real property for ad valorem tax purposes to the value when the owner acquired the property and determining that value on the basis of the purchase price of the property, if applicable.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Governor | Legislature | LIEUTENANT GOVERNOR | Property Interests--Real Property | REAL PROPERTY APPRAISAL STUDY COMMISSION | SPEAKER OF THE HOUSE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4209
87-0 (2021)
Author: Murr, Andrew
Relating to the valuation of appraised value of qualified open-space land.
House: Ways & Means
No action taken in committee
| OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts
HB 4242
87-0 (2021)
Author: Meyer, MorganSponsor: Birdwell, Brian
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
House: Ways & Means Senate: Natural Resources & Economic Development
Placed on intent calendar
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 4253
87-0 (2021)
Author: Perez, Mary Ann
Relating to the procedure for qualifying for the exemption from ad valorem taxation of pollution control property.
House: Ways & Means
Referred to Ways & Means
| Environment--Air | Environment--General | Environment--Water | ENVIRONMENTAL QUALITY, TEXAS COMMISSION ON | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4269
87-0 (2021)
Author: Hull, Lacey | et. al.
Relating to the procedure to be used by an appraisal review board to conduct a hearing on a protest.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Electronic Information Systems | Open Meetings | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | TELECONFERENCING | VIDEOCONFERENCING
HB 4270
87-0 (2021)
Author: Rodriguez, Eddie | et. al.
Relating to the procedures for requesting or applying for certain ad valorem tax refunds and exemptions.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 4315
87-0 (2021)
Author: Craddick, Tom
Relating to the eligibility of certain county assessor-collectors to serve on the board of directors of an appraisal district.
House: Ways & Means
Received from the House
| COUNTY TAX ASSESSOR-COLLECTORS | Taxation--Property-Appraisals & Appraisal Districts
HB 4317
87-0 (2021)
Author: Stephenson, Phil
Relating to the adjustment of the limitation on the amount of ad valorem taxes imposed by a school district on the residence homestead of an elderly or disabled person if the school district adopts, changes the amount of, or rescinds a local option residence homestead exemption.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--School District
HB 4319
87-0 (2021)
Author: Shine, Hugh
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land based on its use to raise or keep bees.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4320
87-0 (2021)
Author: Shine, Hugh
Relating to the appraisal of land for ad valorem tax purposes on the basis of its productive capacity.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4348
87-0 (2021)
Author: Zwiener, Erin
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 4351
87-0 (2021)
Author: Moody, Joe
Relating to the purposes for which property must be used to be eligible for ad valorem tax benefits under the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 4411
87-0 (2021)
Author: King, Tracy
Relating to the property tax appraisal option of rural utilities for rendering market value for property which falls into multiple tax jurisdictions.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appraisals & Appraisal Districts | Utilities--Telecommunications--Rural
HB 4460
87-0 (2021)
Author: Deshotel, Joe | et. al.
Relating to certain requirements regarding the creation of qualifying jobs for the purpose of eligibility for a limitation on appraised value of property for ad valorem tax purposes under the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | TEXAS ECONOMIC DEVELOPMENT ACT
HB 4495
87-0 (2021)
Author: Murphy, Jim
Relating to the allocation for ad valorem tax purposes of the value of vessels and other watercraft used outside this state.
House: Ways & Means
Referred to Ways & Means
| BOATS & BOATING | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous | Taxation--Property-State Administration
HJR 8
87-0 (2021)
Author: Toth, Steve
Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes is the market value of the property for the first year that the owner qualified the property for a homestead exemption or, if the owner purchased the property, the purchase price of the property.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 14
87-0 (2021)
Author: Bernal, Diego | et. al.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | LONG-TERM CARE | MEDICAID | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 16
87-0 (2021)
Author: Bernal, Diego
Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for 15 consecutive tax years and the school taxes on the property increase by at least 120 percent during that period.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 17
87-0 (2021)
Author: Zwiener, Erin
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation in or on the property of a rainwater harvesting or graywater system.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Water--General
HJR 22
87-0 (2021)
Author: Pacheco, Leo
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 25
87-0 (2021)
Author: Shaheen, Matt
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Health Care Providers | Health--Indigent Health Care | MEDICAID | PHYSICIANS | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 29
87-0 (2021)
Author: Lopez, Ray | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 30
87-0 (2021)
Author: White, James
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 31
87-0 (2021)
Author: White, James | et. al.
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 38
87-0 (2021)
Author: Raymond, Richard Peña | et. al.
Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 44
87-0 (2021)
Author: Larson, Lyle
Proposing a constitutional amendment to authorize the legislature to provide that if in a tax year the owner of property disputes the appraisal of the property and the appraised value is lowered as a result, the appraisal entity may not increase the appraised value of the property in the next tax year in which the property is appraised by more than a specified percentage.
House: Ways & Means
Referred to Ways & Means
| Legislature | Resolutions--Constitutional Amendments | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HJR 50
87-0 (2021)
Author: Raymond, Richard Peña
Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 53
87-0 (2021)
Author: Shine, Hugh
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the value of a person's income-producing tangible personal property if the property has a value within a specified range of values.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 54
87-0 (2021)
Author: Shine, Hugh
Proposing a constitutional amendment to establish 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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Junior College Districts | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 55
87-0 (2021)
Author: Shine, Hugh
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence homestead based on the average assessed value of all qualified residence homesteads that are located in the same county as the homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 57
87-0 (2021)
Author: Murphy, Jim
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 61
87-0 (2021)
Author: Bell, Cecil
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 64
87-0 (2021)
Author: Vasut, Cody | et. al.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 70
87-0 (2021)
Author: Kacal, Kyle
Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation of a percentage of the appraised value of the residence homesteads of certain volunteer first responders.
House: Ways & Means
Referred to Ways & Means
| Fire Fighters & Police--Volunteer | Health--Emergency Services & Personnel | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | VOLUNTEERS
HJR 74
87-0 (2021)
Author: Dutton, Jr., Harold V.
Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and the expiration of certain tax preferences if not reauthorized by law.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 75
87-0 (2021)
Author: Middleton, Mayes
Proposing a constitutional amendment authorizing the legislature to provide for the appraisal of certain real property for ad valorem tax purposes based on its purchase price, exempting all tangible personal property in this state from ad valorem taxation, and authorizing the legislature to permit legislators to appoint members of the board of equalization for an appraisal entity.
House: Ways & Means
Referred to Ways & Means
| Legislature | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 76
87-0 (2021)
Author: Middleton, Mayes
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision all or part of which is located in certain counties.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 77
87-0 (2021)
Author: Middleton, Mayes
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 79
87-0 (2021)
Author: Bucy III, John | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in an incident directly related to the member's military service while serving on active duty.
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 81
87-0 (2021)
Author: Davis, Yvonne
Proposing a constitutional amendment to authorize the legislature to permit certain political subdivisions to adopt a temporary limitation on the appraised value for taxation of certain real property located in specified areas.
House: Ways & Means
Committee report sent to Calendars
| Economic & Industrial Development--General | Political Subdivisions | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 83
87-0 (2021)
Author: Allison, Steve | et. al.
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
House: Ways & Means
Left pending in committee
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | PEACE OFFICERS | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 84
87-0 (2021)
Author: Schofield, Mike | et. al.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Left pending in committee
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 88
87-0 (2021)
Author: Johnson, Jarvis
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 90
87-0 (2021)
Author: Shaheen, Matt
Proposing a constitutional amendment to authorize the legislature to provide for a temporary limitation on the appraised value for ad valorem tax purposes of real property located in a political subdivision any part of which is located in an area that at any time during the preceding tax year was declared a disaster area.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 91
87-0 (2021)
Author: Rodriguez, Eddie
Proposing a constitutional amendment authorizing the governing body of a political subdivision that adopts an exemption from ad valorem taxation of a percentage of the market value of an individual's residence homestead to set the minimum dollar amount of the exemption to which an individual is entitled in a tax year.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 106
87-0 (2021)
Author: White, James
Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
House: Ways & Means
Left pending in committee
| Agriculture | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HJR 107
87-0 (2021)
Author: Schofield, Mike
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 108
87-0 (2021)
Author: Krause, Matt | et. al.
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 118
87-0 (2021)
Author: Allison, Steve | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the appraisal of real property for ad valorem tax purposes based on its purchase price.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 119
87-0 (2021)
Author: Patterson, Jared | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homesteads of certain disabled first responders and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 124
87-0 (2021)
Author: Ellzey, Jake | et. al.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by certain disabled veterans and the surviving spouses and children of certain veterans.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 125
87-0 (2021)
Author: Ellzey, Jake | et. al.Sponsor: Birdwell, Brian | et. al.
Proposing a constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead if the spouse is 55 years of age or older at the time of the person's death.
House: Ways & Means Senate: Finance
Filed with the Secretary of State
| Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 129
87-0 (2021)
Author: Thierry, Shawn
Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt a residence homestead exemption from ad valorem taxation of either a percentage or a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 131
87-0 (2021)
Author: Metcalf, Will
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 132
87-0 (2021)
Author: Metcalf, Will
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.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 136
87-0 (2021)
Author: Rodriguez, Eddie
Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 144
87-0 (2021)
Author: Crockett, Jasmine
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.
House: Ways & Means
Referred to Ways & Means
| Energy--Solar | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 145
87-0 (2021)
Author: Allison, Steve
Proposing a constitutional amendment to authorize the legislature to limit the appraised value of real property for ad valorem tax purposes to the value when the owner acquired the property and to provide for determining that value on the basis of the purchase price of the property, if applicable.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 146
87-0 (2021)
Author: Collier, Nicole
Proposing a constitutional amendment authorizing the legislature to provide that the officials responsible for appraising property for ad valorem taxation in a county may exclude from consideration the value of new or substantially remodeled residential property when determining the market value of an older residence homestead located in or near a tax increment financing reinvestment zone.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | REINVESTMENT ZONES | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 149
87-0 (2021)
Author: Sanford, Scott | et. al.
Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
House: Ways & Means
Referred to Ways & Means
| Agriculture | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 157
87-0 (2021)
Author: Gates, Gary
Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed on the property of certain businesses that are required to close by an order, proclamation, or other instrument issued by a state or local official as a result of a disaster.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Disaster Preparedness & Relief | Governor | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 63
87-0 (2021)
Author: Nelson, Jane | et. al.Sponsor: Meyer, Morgan
Relating to the property tax appraisal system, including an entitlement to a tax exemption based on the appraised value of certain renewable energy devices.
House: Ways & Means Senate: Finance
Effective on 9/1/21
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 113
87-0 (2021)
Author: West, RoyceSponsor: Rodriguez, Eddie
Relating to community land trusts.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Charitable & Nonprofit Organizations | Housing--General | Property Interests--Real Property | Property Interests--Trusts | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 134
87-0 (2021)
Author: Johnson, Nathan
Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 144
87-0 (2021)
Author: Powell, Beverly
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 266
87-0 (2021)
Author: West, Royce | et. al.
Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| County Government--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 300
87-0 (2021)
Author: Hinojosa, Juan
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of the surviving spouse of certain first responders.
Senate: Finance
Referred to Finance
| Law Enforcement | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 329
87-0 (2021)
Author: Paxton, Angela | et. al.
Relating to a credit against the ad valorem taxes imposed on the property of certain businesses that are required to close by an order, proclamation, or other instrument issued by a state or local official as a result of a disaster.
Senate: Finance
Referred to Finance
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | Governor | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 330
87-0 (2021)
Author: Lucio, Jr., Eddie
Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their families.
Senate: Finance
Left pending in committee
| Alcoholic Beverage Regulation | Charitable & Nonprofit Organizations | Mental Health & Substance Abuse | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 334
87-0 (2021)
Author: Johnson, NathanSponsor: Goodwin, Vikki
Relating to disclosure under the public information law of certain records of an appraisal district.
House: Ways & Means Senate: Local Government
Effective immediately
| Open Records | Taxation--Property-Appraisals & Appraisal Districts
SB 361
87-0 (2021)
Author: Miles, Borris
Relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Senate: Finance
Referred to Finance
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 449
87-0 (2021)
Author: Hancock, Kelly
Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
Senate: Local Government
Left pending in committee
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 489
87-0 (2021)
Author: Kolkhorst, Lois
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 524
87-0 (2021)
Author: Buckingham, Dawn
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Senate: Finance
Referred to Finance
| City Government--General | County Government--General | Disabilities, Persons with | Military & Veterans | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 611
87-0 (2021)
Author: Campbell, Donna | et. al.Sponsor: Lopez, Ray | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty and to late applications for exemptions from such taxation for disabled members.
House: Ways & Means Senate: Veteran Affairs
See remarks for effective date
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 613
87-0 (2021)
Author: Zaffirini, Judith
Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.
Senate: Finance
Referred to Finance
| BORDER | Charitable & Nonprofit Organizations | Disabilities, Persons with | Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 670
87-0 (2021)
Author: Springer, Drew
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
Senate: Finance
Referred to Finance
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 671
87-0 (2021)
Author: Seliger, Kel
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.
Senate: Finance
Referred to Finance
| Charitable & Nonprofit Organizations | HOMELESS | Housing--Homeless Persons | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 725
87-0 (2021)
Author: Schwertner, Charles | et. al.Sponsor: Leman, Ben
Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.
House: Land & Resource Management Senate: Local Government
Effective on 9/1/21
| Agriculture | CONDEMNATION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 734
87-0 (2021)
Author: Paxton, AngelaSponsor: White, James
Relating to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child in a foster or adoptive home.
House: Ways & Means Senate: Finance
Placed on General State Calendar
| ADOPTION | Charitable & Nonprofit Organizations | Disabilities, Persons with | Family--Parent & Child | FOSTER CARE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 794
87-0 (2021)
Author: Campbell, Donna | et. al.Sponsor: Meyer, Morgan
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran.
House: Ways & Means Senate: Veteran Affairs
Effective on 1/1/22
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 887
87-0 (2021)
Author: Eckhardt, Sarah
Relating to the authority of the governing body of a taxing unit to adopt a local option residence homestead exemption from ad valorem taxation of a percentage or a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 916
87-0 (2021)
Author: Seliger, KelSponsor: Meyer, Morgan
Relating to certain information regarding appraisal district noncompliance and property values in the Texas Department of Licensing and Regulation records of a professional property tax appraiser serving as chief appraiser for the district.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| LICENSING & REGULATION, TEXAS COMMISSION OF | LICENSING & REGULATION, TEXAS DEPARTMENT OF | Occupational Regulation--Other Trades & Professions | Taxation--Property-Appraisals & Appraisal Districts
SB 1029
87-0 (2021)
Author: Huffman, Joan | et. al.Sponsor: Button, Angie
Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.
House: Ways & Means Senate: Finance
Committee report sent to Calendars
| Energy--General | Energy--Solar | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1034
87-0 (2021)
Author: Hughes, Bryan
Relating to the inclusion in a notice of appraised value of a property owner's residence homestead delivered to the owner by the chief appraiser of an appraisal district of information regarding the sales prices of other single-family homes in the same neighborhood.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | PUBLIC NOTICE | Taxation--Property-Appraisals & Appraisal Districts
SB 1088
87-0 (2021)
Author: Creighton, BrandonSponsor: Shine, Hugh
Relating to the duty of the chief appraiser of an appraisal district to provide certain information.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Property Interests--Landlord & Tenant | Property Interests--Real Property | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1096
87-0 (2021)
Author: Creighton, Brandon
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1099
87-0 (2021)
Author: Creighton, Brandon
Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
Senate: Local Government
Left pending in committee
| Elections--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1104
87-0 (2021)
Author: Kolkhorst, Lois
Relating to the verification of information provided to the comptroller and contained in reports on compliance with agreements under the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Business & Commerce--General | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 1207
87-0 (2021)
Author: Hall, Bob
Relating to the requirements for eligibility for a limitation on the appraised value of property for school district maintenance and operations ad valorem tax purposes under the Texas Economic Development Act and the imposition of a penalty for failure to meet certain eligibility requirements.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| AUDITS & AUDITORS | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--School District
SB 1211
87-0 (2021)
Author: Kolkhorst, Lois
Relating to the determination of the total taxable value of property in a school district that has entered into an agreement under the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
SB 1245
87-0 (2021)
Author: Perry, CharlesSponsor: Murr, Andrew
Relating to the farm and ranch survey conducted by the comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.
House: Ways & Means Senate: Finance
Effective on 9/1/21
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration
SB 1255
87-0 (2021)
Author: Birdwell, Brian
Relating to the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Electronic Information Systems | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
SB 1256
87-0 (2021)
Author: Birdwell, Brian
Relating to the eligibility of certain property for an ad valorem tax abatement under the Property Redevelopment and Tax Abatement Act if certain renewable energy devices are installed or constructed on the property.
Senate: Natural Resources & Economic Development
Left pending in committee
| Economic & Industrial Development--General | Energy--General | Energy--Solar | REINVESTMENT ZONES | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Utilities--Electric
SB 1257
87-0 (2021)
Author: Birdwell, BrianSponsor: Murphy, Jim
Relating to the information required to be provided by the chief appraiser of an appraisal district to the comptroller in connection with the comptroller's central registry of reinvestment zones designated and ad valorem tax abatement agreements executed under the Property Redevelopment and Tax Abatement Act.
House: Ways & Means Senate: Natural Resources & Economic Development
Effective on 9/1/21
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Electronic Information Systems | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration
SB 1315
87-0 (2021)
Author: Lucio, Jr., EddieSponsor: Dominguez, Alex
Relating to the determination that certain property is used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation-related commerce for purposes of the application of certain ad valorem tax laws.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Special Districts & Authorities--Navigation & Ports | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1413
87-0 (2021)
Author: Paxton, AngelaSponsor: Krause, Matt
Relating to the electronic delivery of certain communications and payments required or permitted under the Property Tax Code; authorizing a fee.
House: Ways & Means Senate: Local Government
Committee report sent to Calendars
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | EMAIL & ELECTRONIC COMMUNICATIONS | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration
SB 1421
87-0 (2021)
Author: Bettencourt, PaulSponsor: Thierry, Shawn
Relating to the correction of an ad valorem tax appraisal roll and to related appraisal records.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1422
87-0 (2021)
Author: Bettencourt, Paul
Relating to the number of days that certain tangible personal property that is exempt from ad valorem taxation due to its location in this state for a temporary period may be located in this state for the purpose of qualifying for the tax exemption.
Senate: Finance
Referred to Finance
| Economic & Industrial Development--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1427
87-0 (2021)
Author: Bettencourt, PaulSponsor: Shine, Hugh
Relating to the applicability of the temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.
House: Ways & Means Senate: Local Government
Effective immediately
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1428
87-0 (2021)
Author: Bettencourt, Paul
Relating to the applicability of the exemptions in the event of a disaster from certain limitations on the ad valorem tax rate of a taxing unit.
House: Ways & Means Senate: Local Government
Referred to Ways & Means
| Disaster Preparedness & Relief | Health--Other Diseases & Medical Conditions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
SB 1432
87-0 (2021)
Author: Bettencourt, Paul
Relating to the eligibility for unemployment compensation benefits of individuals who serve on the appraisal review board of an appraisal district.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Labor--Unemployment | Taxation--Property-Appraisals & Appraisal Districts
SB 1434
87-0 (2021)
Author: Bettencourt, Paul
Relating to public notice of the availability on the Internet of property-tax-related information.
Senate: Local Government
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Electronic Information Systems | INTERNET | PUBLIC NOTICE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--Property-Tax Rate
SB 1435
87-0 (2021)
Author: Bettencourt, Paul
Relating to the scope of the review of an appraisal district by the comptroller of public accounts.
Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration
SB 1449
87-0 (2021)
Author: Bettencourt, Paul | et. al.Sponsor: Murphy, Jim
Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.
House: Ways & Means Senate: Finance
Effective on 1/1/22
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1586
87-0 (2021)
Author: Birdwell, Brian
Relating to the governance and administration of an appraisal district.
Senate: Local Government
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts
SB 1644
87-0 (2021)
Author: Creighton, Brandon
Relating to the determination of the market value of property for ad valorem tax purposes.
Senate: Local Government
Referred to Local Government
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
SB 1711
87-0 (2021)
Author: Springer, Drew
Relating to state and local taxes and fees; imposing a tax; imposing fees.
Senate: Finance
Referred to Finance
| ADVERTISING | BARBERS | BUILDING CONSTRUCTION | COMPTROLLER OF PUBLIC ACCOUNTS | COSMETOLOGISTS | Education--Primary & Secondary--Finance | FUNERALS & FUNERAL DIRECTORS | HYBRID VEHICLES | INTERIOR DESIGNERS | MASSAGE THERAPY & MASSAGE THERAPISTS | Parks & Wildlife--Hunting & Fishing | Taxation--Cigarette | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--Sales | Taxation--School District | Tobacco Products | Vehicles & Traffic--General | VETERINARIANS
SB 1735
87-0 (2021)
Author: Springer, Drew
Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
Senate: Local Government
Referred to Local Government
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
SB 1840
87-0 (2021)
Author: Eckhardt, Sarah
Relating to the system for appraising property for ad valorem tax purposes.
Senate: Finance
Referred to Finance
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Property Interests--Personal Property | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
SB 1841
87-0 (2021)
Author: Eckhardt, Sarah
Relating to the school district property value study conducted by the comptroller of public accounts.
Senate: Finance
Referred to Finance
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
SB 1850
87-0 (2021)
Author: Powell, Beverly
Relating to a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.
Senate: Finance
Referred to Finance
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Teachers | Property Interests--Homestead | SCHOOL CLOTHES & SCHOOL SUPPLIES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 1854
87-0 (2021)
Author: Powell, BeverlySponsor: Schofield, Mike | et. al.
Relating to an appeal through binding arbitration of an appraisal review board order determining a protest concerning a residence homestead for which the property owner has elected to defer the collection of ad valorem taxes.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Property Interests--Homestead | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
SB 1906
87-0 (2021)
Author: Blanco, César
Relating to the purposes for which property must be used to be eligible for ad valorem tax benefits under the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 1919
87-0 (2021)
Author: Lucio, Jr., EddieSponsor: Schofield, Mike | et. al.
Relating to the authority of a property owner to participate by videoconference at a protest hearing by certain appraisal review boards.
House: Ways & Means Senate: Local Government
Effective on 9/1/21
| Electronic Information Systems | Open Meetings | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | VIDEOCONFERENCING
SB 1953
87-0 (2021)
Author: Paxton, Angela
Relating to the procedures for requesting or applying for certain ad valorem tax refunds and exemptions.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1993
87-0 (2021)
Author: Hughes, Bryan
Relating to imposing a tax on the value of tax preferences received by wind and solar electric generators.
Senate: Business & Commerce
Referred to Business & Commerce
| Economic & Industrial Development--General | Energy--General | Energy--Solar | PUBLIC UTILITY COMMISSION | RENEWABLE ENERGY | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Utilities--Electric
SB 1994
87-0 (2021)
Author: Springer, Drew
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land based on its use to raise or keep bees.
Senate: Finance
Referred to Finance
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1995
87-0 (2021)
Author: Springer, Drew
Relating to the appraisal of land for ad valorem tax purposes on the basis of its productive capacity.
Senate: Finance
Referred to Finance
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 18
87-0 (2021)
Author: West, Royce | et. al.
Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| County Government--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 23
87-0 (2021)
Author: Paxton, Angela
Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed on the property of certain businesses that are required to close by an order, proclamation, or other instrument issued by a state or local official as a result of a disaster.
Senate: Finance
Referred to Finance
| Business & Commerce--General | Disaster Preparedness & Relief | Governor | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 26
87-0 (2021)
Author: Miles, Borris
Proposing a constitutional amendment to authorize the legislature to provide for the continuation of a limitation on the maximum appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Senate: Finance
Referred to Finance
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 31
87-0 (2021)
Author: Kolkhorst, Lois
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.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 35
87-0 (2021)
Author: Campbell, Donna | et. al.Sponsor: Lopez, Ray | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
House: Ways & Means Senate: Veteran Affairs
Filed with the Secretary of State
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 38
87-0 (2021)
Author: Springer, Drew
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.
Senate: Finance
Referred to Finance
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 42
87-0 (2021)
Author: Eckhardt, Sarah
Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt a residence homestead exemption from ad valorem taxation of either a percentage or a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 46
87-0 (2021)
Author: Creighton, Brandon
Proposing a constitutional amendment to authorize the legislature to set a lower limit and provide for more than one limit on the maximum appraised value of a residence homestead for ad valorem taxation.
Senate: Local Government
Referred to Local Government
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 57
87-0 (2021)
Author: Bettencourt, Paul
Proposing a constitutional amendment to extend the number of days that certain tangible personal property that is exempt from ad valorem taxation due to its location in this state for a temporary period may be located in this state for the purpose of qualifying for the tax exemption.
Senate: Finance
Referred to Finance
| Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 63
87-0 (2021)
Author: Springer, Drew
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district a portion of the appraised value of an individual's residence homestead.
Senate: Finance
Referred to Finance
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--Sales | Taxation--School District
SJR 65
87-0 (2021)
Author: Powell, Beverly
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.
Senate: Finance
Referred to Finance
| Education--Primary & Secondary--Teachers | Property Interests--Homestead | Resolutions--Constitutional Amendments | SCHOOL CLOTHES & SCHOOL SUPPLIES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 70
87-1 (2021)
Author: Schofield, Mike
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 72
87-1 (2021)
Author: Schofield, Mike
Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
Filed
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 84
87-1 (2021)
Author: Murr, Andrew
Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
Filed
| Agriculture | Animals | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts
HB 105
87-1 (2021)
Author: Bernal, Diego
Relating to a study of the impact, feasibility, and advisability of adopting a property tax system in which the disclosure of the sales price of real property is required by law.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Legislature | LIEUTENANT GOVERNOR | Property Interests--Real Property | SPEAKER OF THE HOUSE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous | Taxation--School District
HB 117
87-1 (2021)
Author: Middleton, Mayes | et. al.
Relating to the school district property value study conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--School District
HB 172
87-1 (2021)
Author: Vasut, Cody
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
Filed
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 182
87-1 (2021)
Author: Cook, David
Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for the tax year following a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
Filed
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 205
87-1 (2021)
Author: Crockett, Jasmine
Relating to a credit against the ad valorem taxes imposed on property on which certain solar energy devices have been installed.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Energy--Solar | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 224
87-1 (2021)
Author: Shine, Hugh | et. al.
Relating to the authority of a person who acquires a residence homestead to receive an ad valorem tax exemption for the homestead in the year in which the property is acquired.
Filed
| COUNTY TAX ASSESSOR-COLLECTORS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 257
87-1 (2021)
Author: Buckley, Brad
Relating to the period for which the comptroller of public accounts is required to use a school district's local value in determining the total taxable value of property in the district if the comptroller determines that the district is an eligible district.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 283
87-1 (2021)
Author: Capriglione, Giovanni
Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
Filed
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HB 287
87-1 (2021)
Author: Rogers, Glenn
Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.
Filed
| Agriculture | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | TEXAS A&M UNIVERSITY
HB 291
87-1 (2021)
Author: Wilson, Terry M.
Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 300
87-1 (2021)
Author: Middleton, Mayes
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
Filed
| Property Interests--Homestead | Taxation--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 2
87-1 (2021)
Author: Schofield, Mike
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 4
87-1 (2021)
Author: Schofield, Mike
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 17
87-1 (2021)
Author: Vasut, Cody
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.
Filed
| Resolutions--Constitutional Amendments | Resolutions--Memorializing Congress | Taxation--Property-Appraisals & Appraisal Districts
HJR 19
87-1 (2021)
Author: Crockett, Jasmine
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.
Filed
| Energy--Solar | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 24
87-1 (2021)
Author: Capriglione, Giovanni
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 25
87-1 (2021)
Author: Wilson, Terry M.
Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 28
87-1 (2021)
Author: Middleton, Mayes
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 8
87-1 (2021)
Author: Bettencourt, Paul | et. al.
Relating to the authority of a person who acquires a residence homestead to receive an ad valorem tax exemption for the homestead in the year in which the property is acquired, and the protection of school districts against the resulting loss in revenue.
Senate: Local Government
Co-author authorized
| COUNTY TAX ASSESSOR-COLLECTORS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 26
87-1 (2021)
Author: Powell, Beverly
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
Filed
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 30
87-1 (2021)
Author: Powell, Beverly
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
Filed
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SJR 2
87-1 (2021)
Author: Powell, Beverly
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
Filed
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 4
87-2 (2021)
Author: Meyer, Morgan | et. al.
Relating to the authority of a person who acquires a residence homestead to receive an ad valorem tax exemption for the homestead in the year in which the property is acquired and to the protection of school districts against the resulting loss in revenue.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 81
87-2 (2021)
Author: Murr, Andrew | et. al.
Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
Filed
| Animals | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts
HB 109
87-2 (2021)
Author: Vasut, Cody | et. al.
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
Filed
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 113
87-2 (2021)
Author: Shine, Hugh | et. al.
Relating to an exemption from ad valorem taxation of property owned by an economic development corporation and used for a public purpose.
Filed
| Economic & Industrial Development--General | Political Subdivisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 120
87-2 (2021)
Author: Slaton, Bryan
Relating to a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and reimbursement to taxing units for the revenue loss incurred as a result of the credit.
Filed
| Aliens | BORDER | COMPTROLLER OF PUBLIC ACCOUNTS | Governor | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 123
87-2 (2021)
Author: Zwiener, Erin | et. al.
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 124
87-2 (2021)
Author: Schofield, Mike | et. al.
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
Filed
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 126
87-2 (2021)
Author: Schofield, Mike | et. al.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 130
87-2 (2021)
Author: Schofield, Mike | et. al.
Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 149
87-2 (2021)
Author: Middleton, Mayes | et. al.
Relating to the school district property value study conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Tax Rate | Taxation--School District
HB 152
87-2 (2021)
Author: Middleton, Mayes | et. al.
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
Filed
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 153
87-2 (2021)
Author: Buckley, Brad | et. al.
Relating to the school district property value study conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 155
87-2 (2021)
Author: Wilson, Terry M. | et. al.
Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 157
87-2 (2021)
Author: Allison, Steve | et. al.
Relating to the ad valorem taxation of residential real property.
Filed
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
HB 158
87-2 (2021)
Author: Allison, Steve | et. al.
Relating to a study of the desirability, feasibility, and effects of various measures to limit or reduce the burden of ad valorem taxes on property owners.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | LIEUTENANT GOVERNOR | MEASURES TO LIMIT OR REDUCE AD VALOREM TAXES, COMMISSION TO STUDY | Property Interests--Homestead | Property Interests--Real Property | SPEAKER OF THE HOUSE | State Agencies, Boards & Commissions--Newly Proposed | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 160
87-2 (2021)
Author: King, Phil | et. al.
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
Filed
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 161
87-2 (2021)
Author: Cook, David | et. al.
Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for the tax year following a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
Filed
| Property Interests--Homestead | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 162
87-2 (2021)
Author: Capriglione, Giovanni | et. al.
Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
Filed
| Disaster Preparedness & Relief | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
HJR 6
87-2 (2021)
Author: Zwiener, Erin | et. al.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--School District
HJR 7
87-2 (2021)
Author: Zwiener, Erin | et. al.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--School District
HJR 8
87-2 (2021)
Author: Schofield, Mike | et. al.
Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 11
87-2 (2021)
Author: Vasut, Cody
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.
Filed
| Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts
HJR 12
87-2 (2021)
Author: Schofield, Mike | et. al.
Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
Filed
| Agriculture | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 13
87-2 (2021)
Author: Slaton, Bryan
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.
Filed
| Aliens | BORDER | Governor | Resolutions--Constitutional Amendments | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 14
87-2 (2021)
Author: Schofield, Mike | et. al.
Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 17
87-2 (2021)
Author: Middleton, Mayes | et. al.
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 19
87-2 (2021)
Author: Wilson, Terry M. | et. al.
Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Filed
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 20
87-2 (2021)
Author: Allison, Steve | et. al.
Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.
Filed
| Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 21
87-2 (2021)
Author: King, Phil | et. al.
Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
Filed
| Agriculture | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 22
87-2 (2021)
Author: Capriglione, Giovanni | et. al.
Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 8
87-2 (2021)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Relating to the authority of a person who acquires a residence homestead to receive an ad valorem tax exemption for the homestead in the year in which the property is acquired and to the protection of school districts against the resulting loss in revenue.
House: Ways & Means Senate: Local Government
Effective on . . . . . . . . . . . . . . .
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 35
87-2 (2021)
Author: Hall, Bob
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
Filed
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
SB 55
87-2 (2021)
Author: Powell, Beverly
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
Filed
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SJR 13
87-2 (2021)
Author: Powell, Beverly
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
Filed
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 32
87-3 (2021)
Author: Slaton, Bryan
Relating to a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and reimbursement to taxing units for the revenue loss incurred as a result of the credit.
Filed
| Aliens | BORDER | COMPTROLLER OF PUBLIC ACCOUNTS | GIFTS & DONATIONS | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 72
87-3 (2021)
Author: Vasut, Cody | et. al.
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 79
87-3 (2021)
Author: Middleton, Mayes | et. al.
Relating to the school district property value study conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Tax Rate | Taxation--School District
HB 81
87-3 (2021)
Author: Middleton, Mayes | et. al.
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 102
87-3 (2021)
Author: Cook, David | et. al.
Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for the tax year following a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 115
87-3 (2021)
Author: Zwiener, Erin
Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 116
87-3 (2021)
Author: Huberty, Dan
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 122
87-3 (2021)
Author: Buckley, Brad
Relating to the school district property value study conducted by the comptroller of public accounts.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-State Administration | Taxation--School District
HB 130
87-3 (2021)
Author: Crockett, Jasmine
Relating to a credit against the ad valorem taxes imposed on property on which certain solar energy devices have been installed.
Filed
| COMPTROLLER OF PUBLIC ACCOUNTS | Energy--Solar | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 132
87-3 (2021)
Author: Allison, Steve
Relating to the ad valorem taxation of residential real property.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
HB 144
87-3 (2021)
Author: Schofield, Mike | et. al.
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 152
87-3 (2021)
Author: Raymond, Richard Peña | et. al.
Relating to a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and a temporary protection of school districts against the resulting temporary loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 1
87-3 (2021)
Author: Slaton, Bryan
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.
Filed
| Aliens | BORDER | COMPTROLLER OF PUBLIC ACCOUNTS | GIFTS & DONATIONS | Political Subdivisions | Resolutions--Constitutional Amendments | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 6
87-3 (2021)
Author: Vasut, Cody | et. al.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 103.5 percent or more of the appraised value of the property for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 7
87-3 (2021)
Author: Middleton, Mayes
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision.
Filed
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 14
87-3 (2021)
Author: Zwiener, Erin
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 18
87-3 (2021)
Author: Crockett, Jasmine
Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.
Filed
| Energy--Solar | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 19
87-3 (2021)
Author: Allison, Steve
Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 21
87-3 (2021)
Author: Schofield, Mike | et. al.
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 22
87-3 (2021)
Author: Raymond, Richard Peña | et. al.
Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Resolutions--Constitutional Amendments | State Finances--Appropriations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 25
87-3 (2021)
Author: Hall, Bob
Relating to the repeal of the additional ad valorem taxes imposed as a result of a sale or change of use of certain land.
Filed
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 2
86-0 (2019)
Author: Burrows, Dustin | et. al.
Relating to ad valorem taxation; authorizing fees.
House: Ways & Means
Laid on the table subject to call
| COMPTROLLER OF PUBLIC ACCOUNTS | COUNTY TAX ASSESSOR-COLLECTORS | Education--Primary & Secondary--Finance | Elections--Administration | Elections--General | Property Interests--Personal Property | PROPERTY TAX ADMINISTRATION ADVISORY BOARD | PUBLIC NOTICE | State Agencies, Boards & Commissions--Newly Proposed | Taxation--General | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--Property-Tax Rate | Taxation--School District | TEXAS PROPERTY TAX REFORM AND RELIEF ACT OF 2019
HB 54
86-0 (2019)
Author: Zerwas, John
Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | PROPERTY TAX ADMINISTRATION ADVISORY BOARD | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 97
86-0 (2019)
Author: Rodriguez, Eddie | et. al.
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means Senate: Property Tax
Referred to Property Tax
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 160
86-0 (2019)
Author: Raymond, Richard Peña
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a minor who is disabled and who resides with the parent or guardian.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Property Interests--Homestead | PUBLIC NOTICE | Special Districts & Authorities--Miscellaneous | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 163
86-0 (2019)
Author: Canales, Terry
Relating to the additional tax imposed on land appraised for ad valorem tax purposes as qualified open-space land if a change in use of the land occurs.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 164
86-0 (2019)
Author: Raymond, Richard Peña
Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 185
86-0 (2019)
Author: Bernal, Diego | et. al.
Relating to a study of the impact, feasibility, and advisability of adopting a property tax system in which the disclosure of the sales price of real property is required by law.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | HOME SALE PRICES | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 275
86-0 (2019)
Author: Miller, Rick | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 322
86-0 (2019)
Author: Geren, Charlie | et. al.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Left pending in committee
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 360
86-0 (2019)
Author: Murphy, Jim | et. al.
Relating to the extension of the expiration date of the Property Redevelopment and Tax Abatement Act.
House: Ways & Means Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| PROPERTY REDEVELOPMENT & TAX ABATEMENT ACT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 380
86-0 (2019)
Author: Geren, Charlie | et. al.Sponsor: Hancock, Kelly
Relating to the authority of a district court to hear and determine certain ad valorem tax appeals.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Courts--District | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 383
86-0 (2019)
Author: Bohac, Dwayne | et. al.
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 384
86-0 (2019)
Author: Bohac, Dwayne | et. al.
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.
House: Ways & Means
Left pending in committee
| Aging | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 388
86-0 (2019)
Author: Murphy, Jim | et. al.Sponsor: Creighton, Brandon
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
House: Ways & Means Senate: Property Tax
Committee report printed and distributed
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 453
86-0 (2019)
Author: Shaheen, Matt
Relating to a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a physician who provides health care services for which the physician agrees not to seek payment from any source, including the Medicaid program or otherwise from this state or the federal government, to county residents who are indigent or who are Medicaid recipients.
House: Ways & Means
Committee report sent to Calendars
| County Government--General | Health Care Providers | Health--Indigent Health Care | PHYSICIANS | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 483
86-0 (2019)
Author: Phelan, Dade
Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.
House: Ways & Means
Referred to Ways & Means
| AUDITS & AUDITORS | COMPTROLLER OF PUBLIC ACCOUNTS | COUNTY TAX ASSESSOR-COLLECTORS | Elections--General | Taxation--Property-Appraisals & Appraisal Districts
HB 484
86-0 (2019)
Author: Phelan, Dade
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
House: Ways & Means
Left pending in committee
| Taxation--Property-Appraisals & Appraisal Districts
HB 490
86-0 (2019)
Author: Shine, Hugh | et. al.
Relating to the administration of the ad valorem tax system.
House: Ways & Means
Referred to Ways & Means
| City Government--Finance | COMPTROLLER OF PUBLIC ACCOUNTS | County Government--Finance | COUNTY TAX ASSESSOR-COLLECTORS | Electronic Information Systems | INTERNET | PROPERTY TAX ADMINISTRATION ADVISORY BOARD | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--Property-Tax Rate
HB 491
86-0 (2019)
Author: Shine, Hugh | et. al.
Relating to the administration of appraisal review boards.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 492
86-0 (2019)
Author: Shine, Hugh | et. al.Sponsor: Taylor, Larry | et. al.
Relating to a temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.
House: Ways & Means Senate: Property Tax
See remarks for effective date
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration
HB 493
86-0 (2019)
Author: Shine, Hugh | et. al.
Relating to a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster and reimbursement of a taxing unit for refunds the taxing unit pays to taxpayers as a result of the exemption.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration
HB 499
86-0 (2019)
Author: Button, Angie | et. al.
Relating to the extension of the expiration date of the Property Redevelopment and Tax Abatement Act.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 564
86-0 (2019)
Author: Nevárez, Poncho
Relating to the definition of "heavy equipment" for purposes of the ad valorem taxation of certain dealer's heavy equipment inventory.
House: Ways & Means
Referred to Ways & Means
| CONSTRUCTION & HEAVY EQUIPMENT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
HB 614
86-0 (2019)
Author: Murphy, Jim | et. al.
Relating to the additional tax imposed on land appraised for ad valorem tax purposes as agricultural, open-space, or timber land if the land is sold or diverted to a different use.
House: Ways & Means
Left pending in committee
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 634
86-0 (2019)
Author: Buckley, Brad | et. al.
Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
House: Appropriations Senate: Finance
Referred to Finance
| City Government--Finance | County Government--Finance | Disabilities, Persons with | Military & Veterans | State Finances--Management & Control | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 639
86-0 (2019)
Author: Springer, DrewSponsor: Nichols, Robert
Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means Senate: Property Tax
Effective on . . . . . . . . . . . . . . .
| Agriculture | Education--Higher--General | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 716
86-0 (2019)
Author: Leach, Jeff | et. al.
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a severely disabled veteran or the surviving spouse of a severely disabled veteran based on the disability rating of the veteran.
House: Ways & Means
Left pending in committee
| COUNTY TAX ASSESSOR-COLLECTORS | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 768
86-0 (2019)
Author: Davis, Sarah
Relating to the reappraisal for ad valorem tax purposes of property damaged in a disaster.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts
HB 794
86-0 (2019)
Author: King, Phil | et. al.
Relating to the repeal of the additional ad valorem taxes imposed as a result of certain changes in the use of open-space land appraised as agricultural land.
House: Ways & Means
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 827
86-0 (2019)
Author: Rose, Toni | et. al.
Relating to the exemption from ad valorem taxation of an improvement that is necessary to support the continued use or existence of a historic site.
House: Ways & Means Senate: Property Tax
Referred to Property Tax
| Historic Preservation & Museums | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 845
86-0 (2019)
Author: Lozano, J. M.
Relating to the eligibility of property used for a water desalination project for ad valorem tax benefits under the Texas Economic Development Act.
House: Ways & Means
Left pending in committee
| DESALINATION | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Water--Development
HB 861
86-0 (2019)
Author: Anchía, Rafael | et. al.Sponsor: Campbell, Donna
Relating to the calculation of penalties and interest resulting from the final determination of an ad valorem tax appeal that changes a property owner's tax liability.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 878
86-0 (2019)
Author: Bell, Cecil
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Left pending in committee
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 905
86-0 (2019)
Author: Bernal, Diego | et. al.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | LONG-TERM CARE | MEDICAID | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 945
86-0 (2019)
Author: Metcalf, Will
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 946
86-0 (2019)
Author: Metcalf, Will
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 950
86-0 (2019)
Author: Lucio III, Eddie
Relating to the authority of an appraisal review board to determine the appraised value of property that is the subject of a protest to be an amount greater than the appraised value as shown in the appraisal records.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 968
86-0 (2019)
Author: González, Mary
Relating to the provision of funding under the foundation school program on the basis of property values that do not take into account optional homestead exemptions.
House: Public Education
Referred to Public Education
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--School District
HB 994
86-0 (2019)
Author: Guillen, Ryan | et. al.Sponsor: Flores, Peter | et. al.
Relating to appeals to justice courts of certain ad valorem tax determinations.
House: Ways & Means Senate: Property Tax
Vetoed by the Governor
| COURT ADMINISTRATION, OFFICE OF | Courts--District | Courts--Justice | Courts--Small Claims | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 1032
86-0 (2019)
Author: Bohac, Dwayne | et. al.
Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1036
86-0 (2019)
Author: Beckley, Michelle | et. al.
Relating to mandatory sales price disclosure in real property sales; providing a civil penalty.
House: Business & Industry
Left pending in committee
| HOME SALE PRICES | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts
HB 1050
86-0 (2019)
Author: Lucio III, Eddie
Relating to the procedure by which information required to be included in a notice of appraised value may be provided to a property owner by the chief appraiser of an appraisal district.
House: Ways & Means
Referred to Ways & Means
| Electronic Information Systems | INTERNET | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection
HB 1056
86-0 (2019)
Author: Bohac, Dwayne
Relating to the exemption from ad valorem taxation of leased motor vehicles that are not held primarily for the production of income by the lessee.
House: Ways & Means
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | COMPTROLLER OF PUBLIC ACCOUNTS | MOTOR VEHICLE LEASING | Political Subdivisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Vehicles & Traffic--General
HB 1060
86-0 (2019)
Author: Bell, Cecil | et. al.Sponsor: Kolkhorst, Lois
Relating to the authority of a property owner to request that notice of a protest hearing before the appraisal review board be delivered by certified mail or electronic mail.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Electronic Information Systems | EMAIL & ELECTRONIC COMMUNICATIONS | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts
HB 1062
86-0 (2019)
Author: Wray, John
Relating to the eligibility of the surviving spouse of an individual who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District