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 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 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 738 88-0 (2023)
Author: González, Jessica
Relating to a right of first refusal applicable to the sale of housing developments that have received certain financial assistance administered by the Texas Department of Housing and Community Affairs.
House: Urban Affairs
Withdrawn from schedule
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | 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 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 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 1083 88-0 (2023)
Author: Bucy III, John
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | 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 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 1443 88-0 (2023)
Author: Slawson, Shelby | et. al.
Relating to the operation of certain wind-powered devices near certain aviation facilities and the receipt of certain ad valorem tax incentives for property on which such devices are constructed or installed; authorizing an administrative penalty.
House: State Affairs
Postponed
| AIRPORTS | City Government--Land Use & Zoning | County Government--Land Use & Zoning | Energy--General | Energy--Wind | Military & Veterans | Taxation--Property-Exemptions | Utilities--Electric
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 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 1634 88-0 (2023)
Author: Walle, Armando | et. al.Sponsor: Eckhardt, Sarah
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility used to provide multifamily housing.
House: Urban Affairs Senate: Local Government
Vote taken in committee
| Housing--General | Property Interests--Real Property | Taxation--Property-Exemptions
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 1801 88-0 (2023)
Author: Talarico, James
Relating to an exemption from ad valorem taxation of real property used to operate a child-care facility.
House: Ways & Means
Referred to Ways & Means
| Day Care | Property Interests--Real Property | Taxation--Property-Exemptions
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 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 2071 88-0 (2023)
Author: Jetton, Jacey | et. al.Sponsor: Bettencourt, Paul
Relating to certain public facilities, including public facilities used to provide affordable housing.
House: Urban Affairs Senate: Local Government
Effective immediately
| COMPTROLLER OF PUBLIC ACCOUNTS | HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Interim Studies | LEGISLATIVE BUDGET BOARD | Property Interests--Landlord & Tenant | Taxation--Property-Exemptions
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 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 2482 88-0 (2023)
Author: Capriglione, Giovanni
Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.
House: Ways & Means
Left pending in committee
| Property Interests--General | Property Interests--Personal Property | Taxation--Property-Exemptions | Taxation--Sales
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 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 2856 88-0 (2023)
Author: Swanson, Valoree | et. al.
Relating to the requirements for applications for low income housing tax credits for developments financed through the private activity bond program.
House: Urban Affairs
Committee report sent to Calendars
| HOUSE OF REPRESENTATIVES | HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Legislature | Taxation--Property-Exemptions
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 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 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 3104 88-0 (2023)
Author: Anderson, Charles "Doc"Sponsor: Parker, Tan | et. al.
Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.
House: Ways & Means Senate: Finance
House adopts conf. comm. report-reported
| COMPTROLLER OF PUBLIC ACCOUNTS | COMPUTERS & SOFTWARE | Property Interests--General | Property Interests--Personal Property | Taxation--Property-Exemptions | Taxation--Sales
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 3241 88-0 (2023)
Author: Guillen, Ryan | et. al.
Relating to the exemption from ad valorem taxation of certain assets used for agricultural production and 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
| Agriculture | Taxation--Property-Exemptions
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 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 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 3355 88-0 (2023)
Author: Landgraf, Brooks | et. al.
Relating to exemption from taxation of facilities, devices, or methods used to control pollution.
House: Ways & Means
Left pending in committee
| Environment--General | Taxation--Property-Exemptions
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 3653 88-0 (2023)
Author: Guillen, Ryan
Relating to the taxation of border security infrastructure.
House: Ways & Means
Referred to Ways & Means
| BORDER | COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Real Property | 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 3757 88-0 (2023)
Author: Wilson, Terry M. | et. al.
Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 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 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 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 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 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 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 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 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 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 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 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 4750 88-0 (2023)
Author: Leach, Jeff
Relating to increasing the maximum amount of a homestead exemption granted to disabled veterans
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Property Interests--Homestead | Taxation--Property-Exemptions
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 4851 88-0 (2023)
Author: Martinez Fischer, Trey | et. al.
Relating to an exemption from ad valorem taxation of 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
| LABOR UNIONS | Taxation--Property-Exemptions
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 4950 88-0 (2023)
Author: Gervin-Hawkins, Barbara
Relating to an exemption from ad valorem taxation of the amount of the appraised 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 | Taxation--Property-Exemptions
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 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 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 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 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
HB 5296 88-0 (2023)
Author: Muñoz, Jr., Sergio
Relating to the authority of certain school districts to impose an ad valorem tax.
House: Public Education
Referred to Public Education
| Education--Primary & Secondary--Finance | Elections--General | Taxation--Property-Exemptions | Taxation--School District
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 68 88-0 (2023)
Author: Bucy III, John
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 153 88-0 (2023)
Author: Wilson, Terry M. | et. al.
Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | 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 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 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 199 88-0 (2023)
Author: Eckhardt, Sarah
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility used to provide multifamily housing.
Senate: Local Government
Left pending in committee
| Housing--General | Property Interests--Real Property | 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 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 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 830 88-0 (2023)
Author: Flores, Pete
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.
Senate: Local Government
Referred to Local Government
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 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 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 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 1143 88-0 (2023)
Author: Paxton, Angela
Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.
Senate: Finance
Referred to Finance
| Property Interests--General | Property Interests--Personal Property | Taxation--Property-Exemptions | Taxation--Sales
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 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 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 1265 88-0 (2023)
Author: Parker, Tan
Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.
Senate: Finance
Referred to Finance
| COMPTROLLER OF PUBLIC ACCOUNTS | COMPUTERS & SOFTWARE | Property Interests--General | Property Interests--Personal Property | Taxation--Property-Exemptions | Taxation--Sales
SB 1278 88-0 (2023)
Author: Bettencourt, Paul | et. al.
Relating to certain public facilities used to provide affordable housing.
Senate: Local Government
Co-author authorized
| COMPTROLLER OF PUBLIC ACCOUNTS | Housing--General | Taxation--Property-Exemptions
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 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 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 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 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 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 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 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 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 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 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 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
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 42 88-0 (2023)
Author: Flores, Pete
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.
Senate: Local Government
Referred to Local Government
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | 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 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 50 88-2 (2023)
Author: Muñoz, Jr., Sergio
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.
Filed
| Military & Veterans | Property Interests--Homestead | Taxation--Property-Exemptions
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 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 12 88-2 (2023)
Author: Muñoz, Jr., Sergio
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.
Filed
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | 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 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 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 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
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
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
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 288 87-0 (2021)
Author: Stephenson, Phil | et. al.
Relating to an exemption from ad valorem taxation by a school district for maintenance and operations purposes of the total appraised value of a residence homestead and the offsetting of the resulting revenue loss to school districts with state sales and use tax revenue.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Property Interests--Homestead | State Finances--Management & Control | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--Sales | Taxation--School District
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 470 87-0 (2021)
Author: González, Jessica
Relating to a right of first refusal applicable to the sale of housing developments that have received certain financial assistance administered by the Texas Department of Housing and Community Affairs.
House: Urban Affairs
Referred to Urban Affairs
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | 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 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 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 746 87-0 (2021)
Author: Bernal, DiegoSponsor: Campbell, Donna
Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.
House: Ways & Means Senate: Local Government
No action taken in committee
| Property Interests--Homestead | Taxation--Property-Assessment & Collection | 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 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 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 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 1061 87-0 (2021)
Author: Bucy III, John
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 1095 87-0 (2021)
Author: Howard, Donna
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
HB 1197 87-0 (2021)
Author: Metcalf, Will | et. al.Sponsor: Campbell, Donna
Relating to the period for which certain land owned by a religious organization for the purpose of expanding a place of religious worship or constructing a new place of religious worship may be exempted from ad valorem taxation.
House: Ways & Means Senate: Finance
Effective on 1/1/22
| Religion | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 1283 87-0 (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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1286 87-0 (2021)
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
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Corporations & Associations | HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
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 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 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 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 1931 87-0 (2021)
Author: Walle, Armando | et. al.Sponsor: Bettencourt, Paul
Relating to certain public facilities used to provide affordable housing.
House: Urban Affairs Senate: Local Government
Senate Amendments Analysis distributed
| Housing--General | Property Interests--Real Property | 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 2280 87-0 (2021)
Author: Middleton, Mayes
Relating to the sale, development, or acquisition of certain property by certain navigation districts, including the Port of Houston Authority of Harris County, Texas; removing authority to own certain property, acquire certain property, and make related changes to the board of commissioners and name of the navigation district; requiring the sale or development of certain property.
House: Transportation
Recommendations filed with the Speaker
| PORT OF HOUSTON AUTHORITY OF HARRIS COUNTY, TEXAS | Property Interests--Real Property | Special Districts & Authorities--Navigation & Ports | Taxation--Property-Exemptions
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 2372 87-0 (2021)
Author: Slaton, Bryan | et. al.
Relating to decommissioning requirements for certain solar facilities.
House: State Affairs
Referred to State Affairs
| Energy--Solar | Property Interests--Personal Property | Property Interests--Real Property | PUBLIC UTILITY COMMISSION | Taxation--Property-Exemptions | Utilities--Electric
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 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 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 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 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 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 3236 87-0 (2021)
Author: Capriglione, Giovanni
Relating to the temporary exemption of certain tangible personal property related to certain colocation data centers from sales and use taxes.
House: Ways & Means
No action taken in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Exemptions | Taxation--Sales
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 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 3437 87-0 (2021)
Author: Goldman, Craig | 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.
House: Ways & Means
Placed on General State Calendar
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | 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 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 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 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 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 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 4065 87-0 (2021)
Author: Johnson, Jarvis | et. al.
Relating to the creation of an urban land bank by certain municipalities.
House: Urban Affairs
Committee report sent to Calendars
| City Government--General | City Government--Land Use & Zoning | Governor | Housing--General | LIEUTENANT GOVERNOR | Property Interests--Real Property | SPEAKER OF THE HOUSE | Taxation--Property-Exemptions | URBAN LAND BANK PROGRAM FOR A MUNICIPALITY WITH A POPULATION OF TWO MILLION OR MORE
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 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 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 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 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 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 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
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 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 62 87-0 (2021)
Author: Bucy III, John
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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | 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 67 87-0 (2021)
Author: Howard, Donna | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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 71 87-0 (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.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 89 87-0 (2021)
Author: Allison, Steve | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed by a school district on property owned by a business entity that donates money to the district to create or support career and technical education programs or courses.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | Education--Primary & Secondary--General | GIFTS & DONATIONS | Resolutions--Constitutional Amendments | Taxation--Franchise | 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 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 141 87-0 (2021)
Author: Goldman, Craig | 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.
House: Ways & Means Senate: Local Government
Referred to Local Government
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | 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 155 87-0 (2021)
Author: Stephenson, Phil
Proposing a constitutional amendment authorizing the legislature to provide for 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
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | Taxation--School District
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 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 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 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 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 829 87-0 (2021)
Author: Hall, Bob
Relating to decommissioning requirements for certain solar facilities.
Senate: Business & Commerce
Referred to Business & Commerce
| Energy--Solar | Property Interests--Personal Property | Property Interests--Real Property | PUBLIC UTILITY COMMISSION | Taxation--Property-Exemptions | Utilities--General
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 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 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 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 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 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 1679 87-0 (2021)
Author: Alvarado, CarolSponsor: Johnson, Jarvis | et. al.
Relating to the creation of an urban land bank by certain municipalities.
House: Urban Affairs Senate: Local Government
Effective on 9/1/21
| City Government--General | City Government--Land Use & Zoning | Governor | Housing--General | LIEUTENANT GOVERNOR | Property Interests--Real Property | SPEAKER OF THE HOUSE | Taxation--Property-Exemptions | URBAN LAND BANK PROGRAM FOR A MUNICIPALITY WITH A POPULATION OF TWO MILLION OR MORE
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 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 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 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
SB 2030 87-0 (2021)
Author: Eckhardt, Sarah
Relating to requirements for beneficial tax treatment related to a public facility used to provide affordable housing.
Senate: Local Government
Referred to Local Government
| COMPTROLLER OF PUBLIC ACCOUNTS | Housing--General | Taxation--Property-Exemptions | Taxation--Sales
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 78 87-1 (2021)
Author: Bucy III, John
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-Assessment & Collection | Taxation--Property-Exemptions
HB 119 87-1 (2021)
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.
Filed
| Human Services--Medical Assistance | MEDICAID | Property Interests--Homestead | Taxation--Property-Exemptions
HB 126 87-1 (2021)
Author: Howard, Donna | et. al.
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | 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 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 223 87-1 (2021)
Author: Shine, Hugh | et. al.
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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 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 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 6 87-1 (2021)
Author: Bucy III, John
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-Assessment & Collection | Taxation--Property-Exemptions
HJR 11 87-1 (2021)
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.
Filed
| Human Services--Medical Assistance | MEDICAID | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions
HJR 12 87-1 (2021)
Author: Howard, Donna | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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 21 87-1 (2021)
Author: Shine, Hugh
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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 12 87-1 (2021)
Author: Bettencourt, Paul | et. al.
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate.
Senate: Local Government
Co-author authorized
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SB 20 87-1 (2021)
Author: Kolkhorst, Lois
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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
SB 59 87-1 (2021)
Author: Campbell, Donna
Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.
Filed
| Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SJR 1 87-1 (2021)
Author: Kolkhorst, Lois
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | 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
SJR 4 87-1 (2021)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
Senate: Local Government
Reported engrossed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | 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 11 87-2 (2021)
Author: Meyer, Morgan | et. al.
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | EDUCATION AGENCY, TEXAS | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
HB 94 87-2 (2021)
Author: Murphy, Jim
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility being developed or used to provide multifamily housing.
Filed
| Housing--General | Taxation--Property-Exemptions
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 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 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 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 2 87-2 (2021)
Author: Meyer, Morgan | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | 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 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
HJR 26 87-2 (2021)
Author: Howard, Donna
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
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 12 87-2 (2021)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Relating to the reduction of the amount of a 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 any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.
House: Ways & Means Senate: Local Government
See remarks for effective date
| Aging | Disabilities, Persons with | EDUCATION AGENCY, TEXAS | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SB 32 87-2 (2021)
Author: Hall, Bob
Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
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 2 87-2 (2021)
Author: Bettencourt, Paul | et. al.Sponsor: Meyer, Morgan | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.
House: Ways & Means Senate: Local Government
Co-author authorized
| Aging | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SJR 6 87-2 (2021)
Author: Hall, Bob | et. al.
Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.
Co-author authorized
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
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 73 87-3 (2021)
Author: Murphy, Jim
Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility being developed or used to provide multifamily housing.
Filed
| Housing--General | Taxation--Property-Exemptions
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 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 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 24 87-3 (2021)
Author: Hall, Bob
Relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain taxing units on the residence homestead of an individual who is elderly or disabled.
Filed
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
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
SJR 2 87-3 (2021)
Author: Bettencourt, Paul | et. al.Sponsor: Button, Angie | et. al.
Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes.
House: Ways & Means Senate: Finance
Filed with the Secretary of State
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | Taxation--School District
SJR 6 87-3 (2021)
Author: Hall, Bob
Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.
Filed
| Aging | Disabilities, Persons with | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
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 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 240 86-0 (2019)
Author: Bernal, Diego
Relating to installment payments of ad valorem taxes imposed on certain residence homesteads.
House: Ways & Means
Withdrawn from schedule
| Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 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 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 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 622 86-0 (2019)
Author: Neave, Victoria
Relating to a temporary limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
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 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 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 948 86-0 (2019)
Author: Metcalf, Will | et. al.
Relating to the period for which certain land owned by a religious organization for the purpose of expanding a place of religious worship or constructing a new place of religious worship may be exempted from ad valorem taxation.
House: Ways & Means
Placed on General State Calendar
| Religion | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
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 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 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
HB 1102 86-0 (2019)
Author: Bernal, Diego | et. al.
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
Left pending in committee
| Education--School Districts | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 1188 86-0 (2019)
Author: Hefner, Cole | et. al.
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 Senate: Property Tax
Referred to Property Tax
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1194 86-0 (2019)
Author: Dutton, Jr., Harold V.
Relating to the exemption from ad valorem taxation by a school district of certain property used to build low-income housing.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Housing--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--School District
HB 1201 86-0 (2019)
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
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1213 86-0 (2019)
Author: Hefner, Cole
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
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1247 86-0 (2019)
Author: Ashby, Trent | et. al.
Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.
House: Land & Resource Management
Referred to Land & Resource Management
| Agriculture | CONDEMNATION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1254 86-0 (2019)
Author: Murphy, JimSponsor: Hancock, Kelly
Relating to the eligibility of land secured by a home equity loan to be designated for agricultural use for ad valorem tax purposes.
House: Ways & Means Senate: Property Tax
Effective on 1/1/20
| Agriculture | HOME EQUITY | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1265 86-0 (2019)
Author: Bailes, Ernest
Relating to the transfer of a limitation established by a county, municipality, or junior college district on the amount of ad valorem taxes imposed on the residence homestead of an elderly or disabled person.
House: Ways & Means
Referred to Ways & Means
| City Government--Finance | County Government--Finance | Education--Junior College Districts | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1333 86-0 (2019)
Author: Krause, Matt
Relating to the administration of the ad valorem tax system.
House: Ways & Means
Committee report sent to Calendars
| EMAIL & ELECTRONIC COMMUNICATIONS | Property Interests--Homestead | PUBLIC NOTICE | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 1409 86-0 (2019)
Author: Ashby, Trent | et. al.Sponsor: Nichols, Robert
Relating to the qualification of land for appraisal for ad valorem tax purposes as timber land or restricted-use timber land.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Agriculture | Oil & Gas | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 1414 86-0 (2019)
Author: Craddick, Tom
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 alcoholics or their families.
House: Ways & Means
Referred to Ways & Means
| Alcoholism & Drug Abuse | Charitable & Nonprofit Organizations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1444 86-0 (2019)
Author: Patterson, Jared
Relating to the calculation of the ad valorem taxes imposed on real property on the basis of the lesser of the appraised value of the property or the average appraised value of the property over a specified time period.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1526 86-0 (2019)
Author: Bell, CecilSponsor: Paxton, Angela
Relating to the treatment of a nursery stock weather protection unit as an implement of husbandry for ad valorem tax purposes.
House: Ways & Means Senate: Property Tax
Effective on 1/1/20
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1596 86-0 (2019)
Author: Lambert, Stan
Relating to a local option exemption from ad valorem taxation by a county, municipality, or junior college district of a portion of the appraised value of the income-producing tangible personal property owned by certain veteran-owned businesses during the businesses' initial period of operation in this state.
House: Ways & Means
Referred to Ways & Means
| City Government--General | County Government--General | Education--Junior College Districts | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1606 86-0 (2019)
Author: Lambert, Stan
Relating to a local option exemption from ad valorem taxation by a county or municipality of a portion of the appraised value of real property of a business that provides, or pays for the provision of, certain services for honorably discharged veterans without cost.
House: Ways & Means
Withdrawn from schedule
| Alcoholism & Drug Abuse | Housing--Veterans | Mental Health & Substance Abuse | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1743 86-0 (2019)
Author: King, Tracy | et. al.Sponsor: Creighton, Brandon | et. al.
Relating to the additional ad valorem tax and interest imposed as a result of a change of use of certain land.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1776 86-0 (2019)
Author: Middleton, Mayes
Relating to property owned by navigation districts.
House: Transportation
Referred to Transportation
| PORT OF HOUSTON AUTHORITY | PORT OF HOUSTON AUTHORITY OF HARRIS COUNTY, TEXAS | Property Interests--Real Property | Special Districts & Authorities--Navigation & Ports | Taxation--Property-Exemptions
HB 1839 86-0 (2019)
Author: Thompson, Senfronia | et. al.
Relating to the allocation of housing tax credits to developments within proximate geographical areas.
House: Urban Affairs
Laid on the table subject to call
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
HB 1841 86-0 (2019)
Author: Thompson, Senfronia | et. al.
Relating to the appraisal for ad valorem tax purposes of a housing unit that the owner or a predecessor of the owner acquired from a community land trust.
House: Ways & Means
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | Housing--General | RESTRICTIVE COVENANTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1842 86-0 (2019)
Author: Thompson, Senfronia | et. al.
Relating to the application of the limit on appraised value of a residence homestead for ad valorem tax purposes to an improvement that is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage.
House: Ways & Means
Laid on the table subject to call
| Coastal Affairs & Beaches | Disaster Preparedness & Relief | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1881 86-0 (2019)
Author: Calanni, Gina | et. al.
Relating to application requirements for low income housing tax credits for developments financed through the private activity bond program.
House: Urban Affairs
Committee report sent to Calendars
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
HB 1970 86-0 (2019)
Author: Hefner, Cole
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
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1977 86-0 (2019)
Author: Cole, Sheryl
Relating to a requirement that a fiscal impact statement be provided before a taxing unit may enter into a tax abatement agreement.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Property-State Administration
HB 1978 86-0 (2019)
Author: Harris, Cody
Relating to the repeal of the additional ad valorem taxes imposed as a result of certain changes in the use of 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 | Taxation--Property-Exemptions
HB 2008 86-0 (2019)
Author: Pacheco, Leo | 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 2121 86-0 (2019)
Author: Bailes, Ernest
Relating to the appraisal for ad valorem tax purposes of real property that includes improvements used for the noncommercial production of food for personal consumption.
House: Ways & Means
Referred to Ways & Means
| Agriculture | FOOD | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2129 86-0 (2019)
Author: Murphy, Jim | et. al.
Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
House: Ways & Means 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 | TEXAS ECONOMIC DEVELOPMENT ACT
HB 2160 86-0 (2019)
Author: Raymond, Richard Peña
Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2182 86-0 (2019)
Author: Toth, Steve
Relating to the appraisal for ad valorem tax purposes of real property that includes improvements used for the noncommercial production of food for personal consumption.
House: Ways & Means
Referred to Ways & Means
| Agriculture | FOOD | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2359 86-0 (2019)
Author: Sanford, Scott
Relating to the authority of a taxing unit to authorize tax incentives for the development of property for gambling purposes.
House: Licensing & Administrative Procedures
Referred to Licensing & Administrative Procedures
| Amusements, Games, Sports | Economic & Industrial Development--General | GAMBLING | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2395 86-0 (2019)
Author: Lozano, J. M.
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.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2438 86-0 (2019)
Author: Phelan, Dade | et. al.
Relating to the extension of the expiration date of certain statutes authorizing ad valorem tax incentives for economic development.
House: Ways & Means
Left pending in committee
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--School District
HB 2441 86-0 (2019)
Author: Wray, John | et. al.Sponsor: Paxton, Angela | et. al.
Relating to the entitlement of a person who is disabled and elderly to receive a disabled residence homestead exemption from ad valorem taxation from one taxing unit and an elderly exemption from another taxing unit.
House: Ways & Means Senate: Property Tax
Effective on 1/1/20
| Aging | Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2455 86-0 (2019)
Author: Goldman, Craig | et. al.
Relating to the limitation of certain special district tax on the homesteads of the disabled and elderly.
House: Ways & Means
Referred to Ways & Means
| Aging | Disabilities, Persons with | Property Interests--Homestead | Special Districts & Authorities--Hospital | Special Districts & Authorities--Miscellaneous | Taxation--Property-Exemptions
HB 2456 86-0 (2019)
Author: Kacal, Kyle
Relating to a local option exemption from ad valorem taxation of a portion 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 | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | VOLUNTEERS
HB 2480 86-0 (2019)
Author: Rosenthal, Jon
Relating to a limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on the residence homestead of a lower-income individual that is located in a homestead preservation district.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 2695 86-0 (2019)
Author: Lucio III, Eddie
Relating to an exemption from ad valorem taxation 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 2799 86-0 (2019)
Author: Sanford, Scott
Relating to economic development.
House: Ways & Means
Left pending in committee
| Economic & Industrial Development--General | Open Meetings | Open Records | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Property-State Administration | Taxation--School District
HB 2804 86-0 (2019)
Author: Button, Angie
Relating to the exemption from ad valorem taxation of tangible personal property consisting of certain food products held by the owner of the property for sale at retail.
House: Ways & Means
Referred to Ways & Means
| FOOD | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2859 86-0 (2019)
Author: Capriglione, GiovanniSponsor: Fallon, Pat
Relating to the exemption from ad valorem taxation of precious metal held in a precious metal depository located in this state.
House: Ways & Means Senate: Property Tax
See remarks for effective date
| COINS & PRECIOUS METALS | COMPTROLLER OF PUBLIC ACCOUNTS | Financial--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2915 86-0 (2019)
Author: Springer, Drew | et. al.
Relating to state and local taxes and fees.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | MOTOR VEHICLES, TEXAS DEPARTMENT OF | Taxation--Cigarette | Taxation--General | Taxation--Motor Fuels | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--Sales | Taxation--School District | Vehicles & Traffic--General
HB 2918 86-0 (2019)
Author: Shine, Hugh | et. al.
Relating to 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
| Disaster Preparedness & Relief | Education--Junior College Districts | Military & Veterans | State Finances--Management & Control | Taxation--Property-Exemptions
HB 2942 86-0 (2019)
Author: Guillen, Ryan | et. al.Sponsor: Flores, Peter
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: Energy Resources Senate: Property Tax
Left pending in committee
| City Government--General | City Government--Land Use & Zoning | County Government--General | County Government--Land Use & Zoning | Environment--General | Environment--Water | ENVIRONMENTAL QUALITY, TEXAS COMMISSION ON | Mines & Mineral Resources | Oil & Gas | PERMITS | RAILROAD COMMISSION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 2958 86-0 (2019)
Author: VanDeaver, Gary
Relating to the exemption from ad valorem taxation of certain property owned by the TexAmericas Center.
House: Ways & Means
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | Economic & Industrial Development--General | Military & Veterans | Special Districts & Authorities--Miscellaneous | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2993 86-0 (2019)
Author: Geren, Charlie
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
House: Ways & Means Senate: Property Tax
Referred to Property Tax
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2996 86-0 (2019)
Author: Goodwin, Vikki
Relating to the eligibility of land located in a residential subdivision 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 3098 86-0 (2019)
Author: Toth, Steve
Relating to ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| COUNTY TAX ASSESSOR-COLLECTORS | Legislature | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3127 86-0 (2019)
Author: Middleton, Mayes
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
House: Ways & Means
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3143 86-0 (2019)
Author: Murphy, Jim | et. al.Sponsor: West, Royce | et. al.
Relating to the Property Redevelopment and Tax Abatement Act.
House: Ways & Means Senate: Natural Resources & Economic Development
Effective on 9/1/19
| Economic & Industrial Development--General | Electronic Information Systems | PROPERTY REDEVELOPMENT & TAX ABATEMENT ACT | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Property-State Administration
HB 3168 86-0 (2019)
Author: Flynn, Dan
Relating to the applicability of the prohibition on certain ad valorem tax incentives relating to wind-powered energy devices located near a military aviation facility.
House: Ways & Means
Referred to Ways & Means
| Aeronautics | Economic & Industrial Development--General | Energy--General | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 3243 86-0 (2019)
Author: Murphy, Jim
Relating to the payment of certain ad valorem tax refunds.
House: Ways & Means Senate: Property Tax
Referred to Property Tax
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3253 86-0 (2019)
Author: Rodriguez, Eddie
Relating to a study regarding ad valorem tax relief through the use of a circuit breaker program.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3272 86-0 (2019)
Author: González, Jessica
Relating to a right of first refusal applicable to the sale of housing developments that have received certain financial assistance administered by the Texas Department of Housing and Community Affairs.
House: Urban Affairs
No action taken in committee
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
HB 3298 86-0 (2019)
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 REVIEW, SELECT COMMISSION ON | SPEAKER OF THE HOUSE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 3348 86-0 (2019)
Author: Guillen, Ryan | et. al.Sponsor: Hinojosa, Juan
Relating to the eligibility of land on which the Texas Animal Health Commission has established a temporary quarantine for ticks for appraisal for ad valorem tax purposes as agricultural or open-space land.
House: Ways & Means Senate: Property Tax
Effective immediately
| Agriculture | ANIMAL HEALTH COMMISSION, TEXAS | Animals | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3358 86-0 (2019)
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 | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3423 86-0 (2019)
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
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Education--Primary & Secondary--Finance | Education--Primary & Secondary--General | GIFTS & DONATIONS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3520 86-0 (2019)
Author: Murphy, Jim
Relating to the calculation of the penalty for filing a late application for certain ad valorem tax exemptions and allocations.
House: Ways & Means
No action taken in committee
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3732 86-0 (2019)
Author: Thompson, Senfronia | et. al.
Relating to the creation of an urban land bank by certain municipalities; granting authority to issue bonds.
House: Urban Affairs
Left pending in committee
| City Government--General | City Government--Land Use & Zoning | Housing--General | Property Interests--Real Property | Taxation--Property-Exemptions | URBAN LAND BANK PROGRAM FOR A MUNICIPALITY WITH A POPULATION OF TWO MILLION OR MORE
HB 3829 86-0 (2019)
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--Property-Exemptions
HB 3844 86-0 (2019)
Author: Smithee, John
Relating to the period for which certain property acquired by a charitable organization to provide low-income housing may be exempted from ad valorem taxation.
House: Ways & Means
Committee report sent to Calendars
| Charitable & Nonprofit Organizations | Housing--Finance | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3959 86-0 (2019)
Author: Phelan, Dade
Relating to a local option exemption from ad valorem taxation by a school district of the total appraised value of the residence homesteads of certain elderly or disabled persons.
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 | Taxation--School District
HB 4012 86-0 (2019)
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 4092 86-0 (2019)
Author: Shaheen, Matt
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a school district and the effect of such exemptions on the provision of funding under the foundation school program.
House: Ways & Means
Referred to Ways & Means
| Education--Primary & Secondary--Finance | FOUNDATION SCHOOL PROGRAM | Property Interests--Homestead | Taxation--Property-Exemptions | Taxation--School District
HB 4135 86-0 (2019)
Author: Israel, Celia
Relating to the effect of certain residential structures on a residence homestead exemption for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Housing--General | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 4139 86-0 (2019)
Author: Capriglione, Giovanni
Relating to the authority of the governing body of a taxing unit to adopt an exemption from ad valorem taxation of an individual's residence homestead.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Exemptions
HB 4180 86-0 (2019)
Author: Miller, Rick
Relating to the applicability of the prohibition on certain ad valorem tax incentives relating to wind-powered energy devices located near a military aviation facility.
House: Ways & Means
Referred to Ways & Means
| Aeronautics | Economic & Industrial Development--General | Energy--General | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Transportation--Aviation
HB 4184 86-0 (2019)
Author: Sanford, Scott
Relating to the exemption from ad valorem taxation of a percentage of the appraised value of the residence homestead of a partially disabled veteran and the amount of the exemption for the surviving spouses and children of certain disabled veterans.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4329 86-0 (2019)
Author: Gutierrez, Roland
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 4338 86-0 (2019)
Author: Gutierrez, Roland
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial real property.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales
HB 4352 86-0 (2019)
Author: Romero, Ramon | 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
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 4353 86-0 (2019)
Author: Burrows, Dustin
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
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4367 86-0 (2019)
Author: Holland, Justin | 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
Committee report sent to Calendars
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4373 86-0 (2019)
Author: Smithee, John
Relating to the limitation on the amount of supplemental payments that a person may agree to provide to a school district or any other entity on behalf of a school district under 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 4376 86-0 (2019)
Author: Bohac, Dwayne | et. al.
Relating to the temporary exemption of certain tangible personal property related to certain colocation data centers from the sales and use tax.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Property-Exemptions | Taxation--Sales
HB 4425 86-0 (2019)
Author: Longoria, Oscar
Relating to the exemption for depreciable tangible personal property used in qualified research from the sales and use tax and the tax credit for certain research and development credit activities for franchise tax purposes.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | RESEARCH & DEVELOPMENT | Taxation--Franchise | Taxation--Property-Exemptions | Taxation--Sales
HB 4433 86-0 (2019)
Author: Bohac, Dwayne
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
Referred to Ways & Means
| Disaster Preparedness & Relief | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4482 86-0 (2019)
Author: Davis, Yvonne
Relating to the periodic evaluation of certain exemptions from property taxes and state taxes and the application of the sunset review process to those exemptions.
House: Ways & Means
Referred to Ways & Means
| SUNSET ADVISORY COMMISSION | Sunset--Recommended Reviews | Taxation--General | Taxation--Property-Exemptions | Taxation--State
HB 4488 86-0 (2019)
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-Exemptions | WATER--CONSERVATION
HB 4494 86-0 (2019)
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
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4528 86-0 (2019)
Author: Murphy, Jim
Relating to the ad valorem taxation of a leasehold or other possessory interest in certain property owned by a municipality.
House: Ways & Means
Referred to Ways & Means
| Public Lands, Buildings & Resources | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 19 86-0 (2019)
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 minor who is disabled and who resides with the parent or guardian.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 20 86-0 (2019)
Author: Raymond, Richard Peña | et. al.
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
Left pending in committee
| Disabilities, Persons with | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 23 86-0 (2019)
Author: Miller, Rick
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
Left pending in committee
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 26 86-0 (2019)
Author: Geren, Charlie
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 28 86-0 (2019)
Author: Bohac, Dwayne
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
Left pending in committee
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 29 86-0 (2019)
Author: Bohac, Dwayne
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
Left pending in committee
| Aging | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 31 86-0 (2019)
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
Committee report sent to Calendars
| 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 33 86-0 (2019)
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
Committee report sent to Calendars
| Health Care Providers | Health--Indigent Health Care | PHYSICIANS | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 34 86-0 (2019)
Author: Shine, Hugh | et. al.Sponsor: Bettencourt, Paul | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for 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
Filed with the Secretary of State
| Disaster Preparedness & Relief | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 35 86-0 (2019)
Author: Shine, Hugh | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster and to provide for reimbursement of a political subdivision by the state for refunds the political subdivision pays to taxpayers as a result of the exemption.
House: Ways & Means
Left pending in committee
| Disaster Preparedness & Relief | Political Subdivisions | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 41 86-0 (2019)
Author: Neave, Victoria
Proposing a constitutional amendment authorizing the legislature to limit for a temporary period the total amount of ad valorem taxes that may be imposed by a political subdivision on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 44 86-0 (2019)
Author: Leach, Jeff | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran and harmonizing certain related provision of the constitution.
House: Ways & Means
Left pending in committee
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 47 86-0 (2019)
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
Left pending in committee
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 48 86-0 (2019)
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
Left pending in committee
| Disabilities, Persons with | LONG-TERM CARE | MEDICAID | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 50 86-0 (2019)
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 51 86-0 (2019)
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 52 86-0 (2019)
Author: Lucio III, Eddie
Proposing a constitutional amendment providing for the valuation of property for ad valorem tax purposes on the basis of its market value.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 53 86-0 (2019)
Author: Bohac, Dwayne
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 54 86-0 (2019)
Author: Wray, John
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
Left pending in committee
| Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 56 86-0 (2019)
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
Left pending in committee
| Education--School Districts | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 58 86-0 (2019)
Author: Dutton, Jr., Harold V.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions of this state property located near a public school or within a municipal management district that is owned for the purpose of building low-income housing.
House: Ways & Means
Referred to Ways & Means
| Housing--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 60 86-0 (2019)
Author: Bailes, Ernest
Proposing a constitutional amendment authorizing the legislature to provide for the transfer of a limitation established by a county, city or town, or junior college district on the amount of ad valorem taxes imposed on the residence homestead of an elderly or disabled person.
House: Ways & Means
Referred to Ways & Means
| City Government--Finance | County Government--Finance | Education--Junior College Districts | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 65 86-0 (2019)
Author: Patterson, Jared
Proposing a constitutional amendment authorizing the legislature to provide for the assessment of ad valorem taxes on real property on the basis of the lesser of the appraised value of the property or the average appraised value of the property over a specified time period and authorizing exceptions to the assessment of those taxes based on that method.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 69 86-0 (2019)
Author: Lambert, Stan
Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county, municipality, or junior college district of a portion of the market value of income-producing tangible personal property owned by a veteran-owned business during the business's initial period of operation in this state.
House: Ways & Means
Referred to Ways & Means
| City Government--General | County Government--General | Education--Junior College Districts | Military & Veterans | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 70 86-0 (2019)
Author: Lambert, Stan
Proposing a constitutional amendment authorizing the governing body of a county or municipality to adopt a local option exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of real property of a business that provides, or pays for the provision of, certain services for honorably discharged veterans without cost.
House: Ways & Means
Referred to Ways & Means
| Alcoholism & Drug Abuse | Housing--Veterans | Mental Health & Substance Abuse | Military & Veterans | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 77 86-0 (2019)
Author: Pacheco, Leo | 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 89 86-0 (2019)
Author: Kacal, Kyle
Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation of a portion 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 | Political Subdivisions | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 90 86-0 (2019)
Author: Rosenthal, Jon
Proposing a constitutional amendment authorizing the governing body of a political subdivision to limit the total amount of ad valorem taxes that may be imposed by the political subdivision on the residence homestead of certain lower-income individuals.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 93 86-0 (2019)
Author: Lucio III, Eddie
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation 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 94 86-0 (2019)
Author: Button, Angie
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of food or food products held by the owner of the property for sale at retail.
House: Ways & Means
Referred to Ways & Means
| FOOD | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 95 86-0 (2019)
Author: Capriglione, GiovanniSponsor: Fallon, Pat
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation precious metal held in a precious metal depository located in this state.
House: Ways & Means Senate: Property Tax
Filed with the Secretary of State
| COINS & PRECIOUS METALS | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 97 86-0 (2019)
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 in an amount equal to the lesser of 50 percent of the appraised value of the residence homestead after all other applicable exemptions for which the individual has qualified the homestead are applied or 150 percent of the median appraised value of all single-family residences in the state and authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions of this state inventory held for sale at retail.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--Sales | Taxation--School District | Vehicles & Traffic--General
HJR 102 86-0 (2019)
Author: Toth, Steve
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
| Resolutions--Constitutional Amendments | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 106 86-0 (2019)
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--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HJR 107 86-0 (2019)
Author: Sanford, Scott
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 109 86-0 (2019)
Author: Allison, Steve
Proposing a constitutional amendment authorizing the legislature to provide for a credit against ad valorem taxes imposed by a school district on the property owned by a business entity that donates money to the district to create or support career and technical education programs or courses.
House: Ways & Means
Left pending in committee
| Business & Commerce--General | Education--School Districts | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | TECHNICAL EDUCATION
HJR 110 86-0 (2019)
Author: Wilson, Terry M.
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 120 86-0 (2019)
Author: Stephenson, Phil
Proposing a constitutional amendment authorizing the legislature to provide for 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 | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 126 86-0 (2019)
Author: Phelan, Dade
Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation by a school district of the total market value of the residence homesteads of certain elderly or disabled persons.
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 127 86-0 (2019)
Author: Shaheen, Matt
Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a school district.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Exemptions | Taxation--School District
HJR 129 86-0 (2019)
Author: Capriglione, Giovanni
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
| City Government--General | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 131 86-0 (2019)
Author: Sanford, Scott
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of the residence homestead of a partially disabled veteran based on the disability rating of the veteran.
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 134 86-0 (2019)
Author: Gutierrez, Roland
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 86-0 (2019)
Author: Gutierrez, Roland
Proposing a constitutional amendment to authorize the legislature to limit increases in the appraised value of commercial real property for ad valorem tax purposes.
House: Ways & Means
Referred to Ways & Means
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 137 86-0 (2019)
Author: Romero, Ramon | 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
| Education--Primary & Secondary--Finance | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 139 86-0 (2019)
Author: Holland, Justin | 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
Committee report sent to Calendars
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 142 86-0 (2019)
Author: Bohac, Dwayne
Proposing a constitutional amendment authorizing the legislature to provide for a 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 | Resolutions--Constitutional Amendments | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 146 86-0 (2019)
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-Exemptions | WATER--CONSERVATION
HR 2184 86-0 (2019)
Author: Burrows, Dustin
Suspending limitations on conference committee jurisdiction, S.B. No. 2.
Reported enrolled
| Education--Primary & Secondary--Finance | Elections--Administration | Elections--General | Property Interests--Real Property | Resolutions--Conf. Comm. Reports | 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
SB 2 86-0 (2019)
Author: Bettencourt, Paul | et. al.Sponsor: Burrows, Dustin | et. al.
Relating to ad valorem taxation; authorizing fees.
House: Ways & Means Senate: Property Tax
See remarks for effective date
| COMPTROLLER OF PUBLIC ACCOUNTS | COUNTY TAX ASSESSOR-COLLECTORS | Education--Primary & Secondary--Finance | Elections--Administration | Elections--General | Electronic Information Systems | INTERNET | MEDIATION, DISPUTE RESOLUTION, & ARBITRATION | Property Interests--Personal Property | PROPERTY TAX ADMINISTRATION ADVISORY BOARD | 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 & TRANSPARENCY ACT OF 2019 | TEXAS PROPERTY TAX REFORM AND RELIEF ACT OF 2019 | TEXAS TAXPAYER TRANSPARENCY ACT OF 2019
SB 5 86-0 (2019)
Author: Bettencourt, Paul | 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.
Senate: Property Tax
Left pending in committee
| Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 58 86-0 (2019)
Author: Zaffirini, JudithSponsor: 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 Senate: Property Tax
Effective on 9/1/19
| 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
SB 118 86-0 (2019)
Author: West, Royce | et. al.
Relating to the extension of the expiration date of the Property Redevelopment and Tax Abatement Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 129 86-0 (2019)
Author: Hinojosa, Juan | et. al.Sponsor: Guerra, R. D. "Bobby"
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 Senate: Property Tax
Committee report sent to Calendars
| BORDER PATROL AGENTS | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 135 86-0 (2019)
Author: 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.
Senate: Property Tax
Left pending in committee
| Agriculture | Education--Higher--General | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 196 86-0 (2019)
Author: Campbell, Donna | et. al.Sponsor: Miller, Rick
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 Senate: Property Tax
Committee report sent to Calendars
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 283 86-0 (2019)
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 335 86-0 (2019)
Author: West, RoyceSponsor: Rodriguez, Eddie
Relating to community land trusts.
House: Ways & Means Senate: Intergovernmental Relations
Placed on General State Calendar
| Charitable & Nonprofit Organizations | Housing--General | Property Interests--Real Property | Property Interests--Trusts | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 350 86-0 (2019)
Author: Powell, Beverly
Relating to the expiration of the Property Redevelopment and Tax Abatement Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 434 86-0 (2019)
Author: Hinojosa, Juan
Relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or appraised value that was erroneously exempted in a prior year.
Senate: Property Tax
Referred to Property Tax
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 443 86-0 (2019)
Author: Hancock, Kelly | et. al.Sponsor: Murphy, Jim
Relating to the period for which a property owner may receive a residence homestead exemption from ad valorem taxation for property that is rendered uninhabitable or unusable as a result of a disaster.
House: Ways & Means Senate: Property Tax
Effective immediately
| Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 474 86-0 (2019)
Author: Hancock, Kelly
Relating to the eligibility of land secured by a home equity loan to be designated for agricultural use for ad valorem tax purposes.
Senate: Property Tax
Left pending in committee
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 484 86-0 (2019)
Author: Menéndez, José
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.
Senate: Property Tax
Referred to Property Tax
| Education--School Districts | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SB 492 86-0 (2019)
Author: Alvarado, Carol
Relating to the application of the limit on appraised value of a residence homestead for ad valorem tax purposes to an improvement that is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage.
Senate: Property Tax
Left pending in committee
| Coastal Affairs & Beaches | Disaster Preparedness & Relief | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 540 86-0 (2019)
Author: Kolkhorst, Lois | et. al.
Relating to the period for which a property owner may receive a residence homestead exemption from ad valorem taxation for property that is rendered uninhabitable or unusable as a result of a disaster.
Senate: Property Tax
Co-author authorized
| Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 547 86-0 (2019)
Author: Watson, Kirk
Relating to the period for which certain property acquired by a charitable organization to provide low-income housing may be exempted from ad valorem taxation.
Senate: Property Tax
Referred to Property Tax
| Charitable & Nonprofit Organizations | Housing--Finance | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 555 86-0 (2019)
Author: Schwertner, Charles | 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 Senate: Property Tax
Left pending in committee
| Agriculture | CONDEMNATION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 565 86-0 (2019)
Author: Campbell, Donna
Relating to the authority of the governing body of a school district to waive the new jobs creation requirement for the purpose of 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.
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 579 86-0 (2019)
Author: Hughes, BryanSponsor: VanDeaver, Gary
Relating to the exemption from ad valorem taxation of certain property owned by the TexAmericas Center.
House: Ways & Means Senate: Property Tax
Effective on 1/1/20
| Charitable & Nonprofit Organizations | Economic & Industrial Development--General | Military & Veterans | Special Districts & Authorities--Miscellaneous | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 657 86-0 (2019)
Author: Creighton, Brandon | et. al.
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Property Tax
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 701 86-0 (2019)
Author: Nichols, Robert | et. al.
Relating to the qualification of land for appraisal for ad valorem tax purposes as timber land or restricted-use timber land.
Senate: Property Tax
Left pending in committee
| Agriculture | Oil & Gas | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
SB 717 86-0 (2019)
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 alcoholics or their families.
Senate: Property Tax
Left pending in committee
| Alcoholism & Drug Abuse | Charitable & Nonprofit Organizations | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 728 86-0 (2019)
Author: Kolkhorst, Lois | et. al.
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
Left pending in committee
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 812 86-0 (2019)
Author: Lucio, Jr., Eddie | et. al.Sponsor: Thompson, Senfronia | et. al.
Relating to the application of the limit on appraised value of a residence homestead for ad valorem tax purposes to an improvement that is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage.
House: Ways & Means Senate: Property Tax
Effective immediately
| Coastal Affairs & Beaches | Disaster Preparedness & Relief | GENERAL LAND OFFICE | Property Interests--Homestead | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 836 86-0 (2019)
Author: Miles, Borris
Relating to the appraisal for ad valorem tax purposes of a housing unit that the owner or a predecessor of the owner acquired from a community land trust.
Senate: Property Tax
Referred to Property Tax
| Charitable & Nonprofit Organizations | Housing--General | RESTRICTIVE COVENANTS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 864 86-0 (2019)
Author: Watson, Kirk
Relating to a right of first refusal applicable to the sale of housing developments that have received certain financial assistance administered by the Texas Department of Housing and Community Affairs.
Senate: Intergovernmental Relations
Referred to Intergovernmental Relations
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
SB 894 86-0 (2019)
Author: Creighton, Brandon
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.
Senate: Property Tax
Committee report printed and distributed
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1005 86-0 (2019)
Author: Bettencourt, Paul | et. al.
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: Property Tax
Left pending in committee
| Economic & Industrial Development--General | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1006 86-0 (2019)
Author: Bettencourt, Paul | et. al.Sponsor: Geren, Charlie
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: Property Tax
Committee report sent to Calendars
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1013 86-0 (2019)
Author: Hughes, BryanSponsor: Murphy, Jim
Relating to the calculation of the penalty for filing a late application for certain ad valorem tax exemptions and allocations.
House: Ways & Means Senate: Property Tax
Committee report sent to Calendars
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1072 86-0 (2019)
Author: Watson, Kirk
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.
Senate: Property Tax
Referred to Property Tax
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1079 86-0 (2019)
Author: Watson, Kirk
Relating to a study regarding ad valorem tax relief through the use of a circuit breaker program.
Senate: Property Tax
Referred to Property Tax
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1086 86-0 (2019)
Author: Seliger, Kel
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
Senate: Property Tax
Left pending in committee
| Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1158 86-0 (2019)
Author: Bettencourt, Paul
Relating to the extension of the expiration date of the Property Redevelopment and Tax Abatement Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | PROPERTY REDEVELOPMENT & TAX ABATEMENT ACT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
SB 1161 86-0 (2019)
Author: Kolkhorst, Lois
Relating to the determination of the total taxable value of property in a school district under the property value study conducted by the comptroller of public accounts.
Senate: Property Tax
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-State Administration | Taxation--School District
SB 1322 86-0 (2019)
Author: Taylor, Larry | 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.
Senate: Property Tax
Co-author authorized
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration
SB 1391 86-0 (2019)
Author: Menéndez, José | et. al.
Relating to an increase in the amount of the residence homestead exemption from ad valorem taxation by a school district and the increase of the exemption amount in subsequent years to reflect inflation in homestead values, 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 disabled or elderly person to reflect the increased exemption amounts, and the protection of school districts against the resulting loss in local revenue.
Senate: Property Tax
Co-author authorized
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | State Finances--Management & Control | Taxation--Property-Exemptions | Taxation--Property-Tax Rate | Taxation--School District
SB 1610 86-0 (2019)
Author: Hall, Bob
Relating to decommissioning requirements for certain solar facilities.
Senate: Business & Commerce
Referred to Business & Commerce
| Economic & Industrial Development--General | Energy--Solar | PUBLIC UTILITY COMMISSION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Utilities--General
SB 1613 86-0 (2019)
Author: Hall, Bob
Relating to turnout requirements for certain elections authorizing the issuance of bonds or an increase in taxes by a political subdivision.
Senate: Property Tax
Not again placed on intent calendar
| BONDS | Elections--General | Political Subdivisions | Taxation--Property-Exemptions
SB 1617 86-0 (2019)
Author: Hall, Bob
Relating to the eligibility of certain property for certain ad valorem tax incentives if certain renewable energy devices are installed or constructed on the property.
Senate: Business & Commerce
Referred to Business & Commerce
| Economic & Industrial Development--General | Energy--Solar | REINVESTMENT ZONES | Taxation--City | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Utilities--Electric
SB 1752 86-0 (2019)
Author: Rodríguez, José
Relating to the expansion of eligibility for Medicaid to all persons for whom federal matching money is available.
Senate: Health & Human Services
Referred to Health & Human Services
| County Government--General | HEALTH & HUMAN SERVICES COMMISSION | Human Services--Medical Assistance | MEDICAID | Special Districts & Authorities--Hospital | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
SB 1771 86-0 (2019)
Author: Bettencourt, Paul
Relating to the ad valorem taxation of a leasehold or other possessory interest in certain property owned by a municipality.
Senate: Property Tax
Not again placed on intent calendar
| Public Lands, Buildings & Resources | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1772 86-0 (2019)
Author: Bettencourt, Paul | et. al.Sponsor: Bohac, Dwayne
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
Placed on General State Calendar
| Disaster Preparedness & Relief | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1791 86-0 (2019)
Author: Zaffirini, Judith
Relating to the authority of the governing body of a taxing unit in a county in which home prices are appreciating rapidly to adopt a limitation on increases in the appraised value for purposes of ad valorem taxation by the taxing unit of residence homesteads in certain low-income areas.
Senate: Property Tax
Referred to Property Tax
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1829 86-0 (2019)
Author: Alvarado, Carol
Relating to application requirements for low income housing tax credits for developments financed through the private activity bond program.
Senate: Intergovernmental Relations
Referred to Intergovernmental Relations
| HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF | Housing--General | Taxation--Property-Exemptions
SB 1830 86-0 (2019)
Author: Alvarado, Carol
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
Senate: Property Tax
Left pending in committee
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1838 86-0 (2019)
Author: West, Royce
Relating to the Property Redevelopment and Tax Abatement Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| Economic & Industrial Development--General | Electronic Information Systems | PROPERTY REDEVELOPMENT & TAX ABATEMENT ACT | REINVESTMENT ZONES | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--Property-State Administration
SB 1856 86-0 (2019)
Author: Paxton, AngelaSponsor: Murphy, Jim
Relating to the payment of certain ad valorem tax refunds.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1903 86-0 (2019)
Author: Fallon, Pat
Relating to the exemption of precious metals held in a depository in this state from ad valorem taxation.
Senate: Property Tax
Referred to Property Tax
| COINS & PRECIOUS METALS | COMPTROLLER OF PUBLIC ACCOUNTS | Financial--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1918 86-0 (2019)
Author: Alvarado, Carol
Relating to the creation of an urban land bank by certain municipalities; granting authority to issue bonds.
House: Urban Affairs Senate: Intergovernmental Relations
Referred to Urban Affairs
| City Government--General | City Government--Land Use & Zoning | Housing--General | Property Interests--Real Property | Taxation--Property-Exemptions | URBAN LAND BANK PROGRAM FOR A MUNICIPALITY WITH A POPULATION OF TWO MILLION OR MORE
SB 1930 86-0 (2019)
Author: Zaffirini, Judith
Relating to the eligibility of property used for a water desalination project for ad valorem tax benefits under the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Referred to Natural Resources & Economic Development
| DESALINATION | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Water--Development
SB 1943 86-0 (2019)
Author: Watson, KirkSponsor: Rodriguez, Eddie
Relating to the ad valorem taxation of heir property.
House: Ways & Means Senate: Property Tax
Effective on 9/1/19
| COMPTROLLER OF PUBLIC ACCOUNTS | Probate--Wills & Admin of Estates | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-State Administration
SB 1961 86-0 (2019)
Author: Zaffirini, Judith
Relating to the exemption from ad valorem taxation of certain property used to provide low-income or moderate-income housing.
Senate: Property Tax
Referred to Property Tax
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1962 86-0 (2019)
Author: Zaffirini, Judith
Relating to the additional tax imposed if the use of land located in certain counties and appraised for ad valorem tax purposes as open-space land is changed.
Senate: Property Tax
Referred to Property Tax
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1963 86-0 (2019)
Author: Zaffirini, Judith
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Property Tax
Referred to Property Tax
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M AGRILIFE EXTENSION SERVICE
SB 2001 86-0 (2019)
Author: Alvarado, Carol
Relating to the creation of research technology corporations for the development and commercialization of technologies owned by institutions of higher education or by certain medical centers with members that are institutions of higher education; providing for tax exemptions; providing a penalty.
Senate: Higher Education
Referred to Higher Education
| COMPTROLLER OF PUBLIC ACCOUNTS | Corporations & Associations | DEVELOPMENT CORPORATIONS | Education--Higher--Health Institutions | Education--Higher--Institutions & Programs | RESEARCH & DEVELOPMENT | Science & Technology | Taxation--Franchise | Taxation--Property-Exemptions
SB 2060 86-0 (2019)
Author: Menéndez, José | et. al.Sponsor: Guillen, Ryan
Relating to the contents of a notice of appraised value sent to a property owner by the chief appraiser of an appraisal district.
House: Ways & Means Senate: Property Tax
Effective on 1/1/20
| Aging | Disabilities, Persons with | Electronic Information Systems | Military & Veterans | PUBLIC NOTICE | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2101 86-0 (2019)
Author: Birdwell, Brian | et. al.Sponsor: 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 Senate: Property Tax
Committee report sent to Calendars
| Disabilities, Persons with | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 2345 86-0 (2019)
Author: Creighton, Brandon
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
Senate: Property Tax
Not again placed on intent calendar
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2362 86-0 (2019)
Author: West, Royce
Relating to the authority of the governing body of a taxing unit to adopt an exemption from ad valorem taxation of an individual's residence homestead.
Senate: Property Tax
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Exemptions
SB 2468 86-0 (2019)
Author: Creighton, Brandon | et. al.
Relating to the maximum amount of the local option residence homestead exemption from ad valorem taxation by a taxing unit.
Senate: Property Tax
Co-author authorized
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2544 86-0 (2019)
Author: Menéndez, José
Relating to deferred collection of ad valorem taxes on certain residence homesteads.
Senate: Property Tax
Left pending in committee
| Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--Property-Tax Rate
SJR 31 86-0 (2019)
Author: Hinojosa, Juan
Proposing a constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.
Senate: Property Tax
Referred to Property Tax
| Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SJR 33 86-0 (2019)
Author: Menéndez, José
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.
Senate: Property Tax
Referred to Property Tax
| Education--School Districts | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
SJR 38 86-0 (2019)
Author: Creighton, Brandon | et. al.
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: Property Tax
Left pending in committee
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 43 86-0 (2019)
Author: Bettencourt, Paul | et. al.
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: Property Tax
Left pending in committee
| Economic & Industrial Development--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 44 86-0 (2019)
Author: Watson, Kirk
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.
Senate: Property Tax
Referred to Property Tax
| City Government--General | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 46 86-0 (2019)
Author: Seliger, Kel | et. al.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
Senate: Property Tax
Co-author authorized
| Property Interests--Real Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 47 86-0 (2019)
Author: Campbell, Donna | et. al.Sponsor: Miller, Rick
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: Property Tax
Committee report sent to Calendars
| Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 49 86-0 (2019)
Author: Taylor, Larry | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for a temporary local option exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.
Senate: Property Tax
Co-author authorized
| Disaster Preparedness & Relief | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 50 86-0 (2019)
Author: Menéndez, José | et. al.
Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes, providing for the increase of the exemption amount in subsequent years to reflect inflation in homestead values, 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 disabled or elderly person to reflect the increased exemption amounts.
Senate: Property Tax
Co-author authorized
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SJR 57 86-0 (2019)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for 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
Left pending in committee
| Disaster Preparedness & Relief | Resolutions--Constitutional Amendments | Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 58 86-0 (2019)
Author: Zaffirini, Judith
Proposing a constitutional amendment to authorize the legislature to permit the governing body of a political subdivision in a county in which home prices are appreciating rapidly to adopt a limitation on increases in the appraised value for purposes of ad valorem taxation by the political subdivision of residence homesteads in certain low-income areas.
Senate: Property Tax
Referred to Property Tax
| HOME SALE PRICES | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 62 86-0 (2019)
Author: Fallon, Pat
Proposing a constitutional amendment relating to the authorization to exempt from ad valorem taxation precious metals.
Senate: Property Tax
Referred to Property Tax
| COINS & PRECIOUS METALS | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 64 86-0 (2019)
Author: Alvarado, Carol
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of certain property owned by or leased to or by a university research technology corporation.
Senate: Higher Education
Referred to Higher Education
| Corporations & Associations | Education--Higher--Institutions & Programs | Legislature | Resolutions--Constitutional Amendments | Science & Technology | Taxation--Franchise | Taxation--Property-Exemptions
SJR 67 86-0 (2019)
Author: Birdwell, Brian | et. al.Sponsor: Wray, John
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: Property Tax
Committee report sent to Calendars
| Disabilities, Persons with | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SJR 71 86-0 (2019)
Author: Bettencourt, Paul | et. al.
Proposing a constitutional amendment to use revenue attributable to oil and gas production taxes to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and 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.
Senate: Property Tax
Left pending in committee
| Aging | COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Education--Primary & Secondary--Finance | Oil & Gas | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Energy Resources | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SJR 73 86-0 (2019)
Author: West, Royce
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.
Senate: Property Tax
Left pending in committee
| City Government--General | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SJR 74 86-0 (2019)
Author: Creighton, Brandon
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: Property Tax
Not again placed on intent calendar
| 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 80 86-0 (2019)
Author: Creighton, Brandon | 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.
Senate: Property Tax
Co-author authorized
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SR 841 86-0 (2019)
Author: Hancock, Kelly
Suspending limitations on conference committee jurisdiction on SB 2.
Reported enrolled
| Education--Primary & Secondary--Finance | Elections--Administration | Elections--General | Property Interests--Real Property | Resolutions--Conf. Comm. Reports | 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
HB 44 85-0 (2017)
Author: Keough, Mark | et. al.
Relating to a limitation on the maximum appraised value of real property for ad valorem tax purposes of 105 percent of the appraised value of the property for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 102 85-0 (2017)
Author: Guillen, Ryan
Relating to exemptions from ad valorem taxes, the sales and use tax, and the franchise tax for certain businesses during an initial period of operation in this state.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales | Transportation--Aviation
HB 150 85-0 (2017)
Author: Bell, Cecil | et. al.Sponsor: Creighton, Brandon | et. al.
Relating to the exemption from ad valorem taxation of, and the deferral or abatement of ad valorem taxes on, certain residence homesteads.
House: Ways & Means Senate: Veteran Affairs & Border Security
See remarks for effective date
| Charitable & Nonprofit Organizations | Disabilities, Persons with | GIFTS & DONATIONS | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 167 85-0 (2017)
Author: Bell, Cecil | et. al.
Relating to a limitation on the maximum appraised value of real property for ad valorem tax purposes of 105 percent 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 | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 231 85-0 (2017)
Author: Rodriguez, Eddie
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Agriculture & Livestock
Referred to Agriculture & Livestock
| Agriculture | AGRILIFE EXTENSION SERVICE, TEXAS | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 302 85-0 (2017)
Author: Goldman, Craig
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 | Oil & Gas | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 320 85-0 (2017)
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: Agriculture & Livestock
No action taken in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 376 85-0 (2017)
Author: Metcalf, Will | 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 382 85-0 (2017)
Author: Murphy, Jim | et. al.
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
House: Ways & Means
Committee report sent to Calendars
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 386 85-0 (2017)
Author: Murphy, Jim
Relating to the requirements regarding 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
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Labor--Wages | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--School District | WORKFORCE COMMISSION, TEXAS
HB 425 85-0 (2017)
Author: Button, Angie
Relating to the exemption of inventory of certain retail businesses from ad valorem taxation by a school district.
House: Ways & Means
Referred to Ways & Means
| BOATS & BOATING | CONSTRUCTION & HEAVY EQUIPMENT | Housing--Manufactured Housing | MOTOR VEHICLE DEALERS | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 445 85-0 (2017)
Author: Frank, James | et. al.
Relating to the eligibility of certain property for certain ad valorem tax incentives relating to wind-powered energy devices.
House: Ways & Means
Placed on General State Calendar
| Military & Veterans | RENEWABLE ENERGY | Taxation--Energy Resources | Taxation--Franchise | Taxation--Property-Exemptions
HB 549 85-0 (2017)
Author: Anderson, Rodney
Relating to the procedure for claiming an exemption from ad valorem taxation by the Dallas County Utility and Reclamation District of certain property subject to a tax abatement agreement with the district and to the validation of certain actions of the district.
House: Ways & Means
Recommendations filed with the Speaker
| DALLAS COUNTY UTILITY & RECLAMATION DISTRICT | Special Districts & Authorities--Water & Utility | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 559 85-0 (2017)
Author: Hernandez, Ana | et. al.
Relating to the report prepared by the comptroller on compliance with agreements under the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 570 85-0 (2017)
Author: Button, Angie | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.
House: Ways & Means
Left pending in committee
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 586 85-0 (2017)
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
Referred to Ways & Means
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 626 85-0 (2017)
Author: Workman, Paul | et. al.Sponsor: Campbell, Donna
Relating to late applications for certain exemptions from ad valorem taxation.
House: Ways & Means Senate: Finance
Effective on 9/1/17
| Aging | COUNTY TAX ASSESSOR-COLLECTORS | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 643 85-0 (2017)
Author: Phillips, Larry
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.
House: Ways & Means
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Parks & Wildlife--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 734 85-0 (2017)
Author: Workman, Paul | et. al.
Relating to the phasing out by 2027 of the ad valorem taxation by a school district of the tangible personal property a person owns that consists of inventory.
House: Ways & Means
Referred to Ways & Means
| EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 758 85-0 (2017)
Author: Keough, Mark | et. al.
Relating to the authority of a religious organization to obtain a refund of ad valorem taxes imposed on property leased to the organization for use as an actual place of religious worship.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Religion | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 777 85-0 (2017)
Author: Ashby, Trent | et. al.Sponsor: Nichols, Robert | et. al.
Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
House: Ways & Means Senate: Finance
Effective immediately
| Agriculture | Military & Veterans | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 801 85-0 (2017)
Author: Murphy, Jim
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: Agriculture & Livestock
Referred to Agriculture & Livestock
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 820 85-0 (2017)
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 indigent residents of the county.
House: Ways & Means
Referred to Ways & Means
| 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 845 85-0 (2017)
Author: Lozano, J. M.
Relating to the authority of the governing body of a taxing unit to exempt from ad valorem taxation mineral interests owned by nonprofit corporations organized for the exclusive purpose of generating income for certain charitable nonprofit corporations through the ownership, lease, and management of real property.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Family--Child Protection | Housing--General | Mines & Mineral Resources | Oil & Gas | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 850 85-0 (2017)
Author: Turner, Chris | et. al.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain real property used to provide housing to certain individuals with an intellectual disability or related conditions.
House: Ways & Means Senate: Finance
Referred to Finance
| COMPTROLLER OF PUBLIC ACCOUNTS | Disabilities, Persons with | Human Services--Medical Assistance | Mental Health & Substance Abuse | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 906 85-0 (2017)
Author: Elkins, Gary
Relating to the creation of research technology corporations for the development and commercialization of technologies owned by institutions of higher education or by certain medical centers with members that are institutions of higher education; providing for tax exemptions; providing a penalty.
House: Government Transparency & Operation
Referred to Government Transparency & Operation
| COMPTROLLER OF PUBLIC ACCOUNTS | Corporations & Associations | DEVELOPMENT CORPORATIONS | Education--Higher--Institutions & Programs | RESEARCH & DEVELOPMENT | Science & Technology | Taxation--Franchise | Taxation--Property-Exemptions
HB 950 85-0 (2017)
Author: Rodriguez, Justin | et. al.
Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Agriculture & Livestock
Left pending in committee
| Agriculture | Military & Veterans | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1101 85-0 (2017)
Author: Pickett, Joseph | et. al.Sponsor: Rodríguez, José
Relating to the authority of the chief appraiser of an appraisal district to require a person to file a new application to confirm the person's current qualification for the exemption from ad valorem taxation of the total appraised value of the residence homestead of a 100 percent disabled veteran.
House: Ways & Means Senate: Finance
Effective on 1/1/18
| Disabilities, Persons with | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1182 85-0 (2017)
Author: Button, Angie
Relating to the exemption from ad valorem taxation of tangible personal property consisting of certain food products held by the owner of the property for sale at retail.
House: Ways & Means
Referred to Ways & Means
| FOOD | Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1186 85-0 (2017)
Author: Anderson, RodneySponsor: Huffines, Don
Relating to the procedure for claiming an exemption from ad valorem taxation by the Dallas County Utility and Reclamation District of certain property subject to a tax abatement agreement with the district and to the validation of certain actions of the district.
House: Ways & Means Senate: Finance
Effective immediately
| DALLAS COUNTY UTILITY & RECLAMATION DISTRICT | Special Districts & Authorities--Water & Utility | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1211 85-0 (2017)
Author: Phillips, Larry
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
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1252 85-0 (2017)
Author: Sanford, Scott
Relating to the authority of a taxing unit to authorize tax incentives for the development of property for gambling purposes.
House: Ways & Means
Referred to Ways & Means
| Amusements, Games, Sports | Economic & Industrial Development--General | GAMBLING | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1299 85-0 (2017)
Author: Springer, Drew
Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.
House: Ways & Means
Laid on the table subject to call
| Agriculture | AGRICULTURE, DEPARTMENT OF | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M FOREST SERVICE | TIMBER & TIMBERLAND
HB 1324 85-0 (2017)
Author: Thompson, Senfronia | et. al.
Relating to computation of state aid for a school district required to maintain an optional homestead exemption.
House: Public Education
Referred to Public Education
| EDUCATION, COMMISSIONER OF | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Exemptions | Taxation--School District
HB 1330 85-0 (2017)
Author: Kuempel, John
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
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1334 85-0 (2017)
Author: Isaac, Jason
Relating to a local option exemption from ad valorem taxation of the portion of the appraised value of a person's property that is attributable to the installation on the property of a rainwater harvesting system.
House: Ways & Means
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Water--General
HB 1471 85-0 (2017)
Author: Murr, Andrew
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.
House: Ways & Means
Referred to Ways & Means
| Animals | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | PARKS & WILDLIFE DEPARTMENT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M AGRILIFE EXTENSION SERVICE
HB 1473 85-0 (2017)
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 | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HB 1513 85-0 (2017)
Author: Isaac, Jason
Relating to the period for which certain property acquired by a charitable organization to provide low-income housing may be exempted from ad valorem taxation.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Housing--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1548 85-0 (2017)
Author: Dutton, Jr., Harold V.
Relating to the exemption from ad valorem taxation by a school district of certain property used to build low-income or moderate-income housing.
House: Ways & Means
Meeting cancelled
| Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 1591 85-0 (2017)
Author: Bohac, Dwayne | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.
House: Ways & Means
Placed on General State Calendar
| AWARDS, MEDALS, PRIZES | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1618 85-0 (2017)
Author: Smithee, John
Relating to the limitation on the amount of supplemental payments that a person may agree to provide to a school district or any other entity on behalf of a school district under 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 1626 85-0 (2017)
Author: Gutierrez, Roland
Relating to the authority of a taxing unit other than a school district to enter into a tax abatement agreement with an owner of real property in a tax increment financing reinvestment zone.
House: Ways & Means
Placed on General State Calendar
| Economic & Industrial Development--General | Property Interests--Real Property | REINVESTMENT ZONES | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
HB 1662 85-0 (2017)
Author: Phelan, Dade
Relating to the repeal of the additional ad valorem taxes imposed as a result of certain changes in the use of agricultural land, open-space land, and timber land.
House: Ways & Means
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 1674 85-0 (2017)
Author: Murphy, Jim
Relating to the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1679 85-0 (2017)
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 an elderly or disabled person 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 | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 1682 85-0 (2017)
Author: Bohac, Dwayne | et. al.
Relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.
House: Ways & Means
Left pending in committee
| Property Interests--Personal Property | Taxation--Property-Exemptions | Taxation--Sales | Transportation--Aviation
HB 1696 85-0 (2017)
Author: Blanco, César
Relating to the exemption from ad valorem taxation of a percentage of the assessed value of a property owned by certain disabled veterans and the amount of the exemption for the surviving spouses and children of certain disabled veterans.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 1772 85-0 (2017)
Author: Swanson, Valoree
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 | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1833 85-0 (2017)
Author: Dutton, Jr., Harold V.
Relating to the exemption of real property from ad valorem taxation during the period between the issuance of a judgment foreclosing a tax lien on the property and the sale of the property at a tax sale conducted under that judgment or the payment by the property owner of that judgment before the sale, as applicable.
House: Ways & Means
Left pending in committee
| FORECLOSURES | Property Interests--Mortgages & Liens | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 1880 85-0 (2017)
Author: Hefner, Cole
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: Agriculture & Livestock
Referred to Agriculture & Livestock
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 2081 85-0 (2017)
Author: Phelan, Dade
Relating to a local option exemption from ad valorem taxation by a school district of the total appraised value of the residence homesteads of certain elderly or disabled persons.
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 | Taxation--School District
HB 2133 85-0 (2017)
Author: Anderson, Rodney
Relating to the exemption from ad valorem taxation for property owned by a religious organization for purposes of expanding a religious facility or constructing a new religious facility.
House: Ways & Means
Placed on General State Calendar
| Charitable & Nonprofit Organizations | Religion | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2219 85-0 (2017)
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
Referred to Ways & Means
| DESALINATION | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District | Water--Development
HB 2227 85-0 (2017)
Author: Murphy, Jim
Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.
House: Ways & Means
Laid on the table subject to call
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2228 85-0 (2017)
Author: Murphy, JimSponsor: Bettencourt, Paul
Relating to deadlines for performing various functions in connection with the ad valorem tax system.
House: Ways & Means Senate: Finance
Effective on 1/1/18
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2241 85-0 (2017)
Author: Lozano, J. M.
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.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2268 85-0 (2017)
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
| Aging | Disabilities, Persons with | Education--Primary & Secondary--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 2314 85-0 (2017)
Author: Murphy, Jim
Relating to liability for interest if land appraised for ad valorem tax purposes as agricultural or open-space land is sold or diverted to a different use.
House: Ways & Means
Left pending in committee
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 2356 85-0 (2017)
Author: Cosper, Scott | 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: Ways & Means
Received from the House
| 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 2524 85-0 (2017)
Author: Fallon, Pat | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.
House: Ways & Means
Committee report sent to Calendars
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2532 85-0 (2017)
Author: Anderson, Rodney
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2564 85-0 (2017)
Author: Button, Angie
Relating to a periodic review by the Economic Incentive Oversight Board of projects undertaken by certain economic development corporations and the ad valorem tax incentive program established by the Texas Economic Development Act.
House: Economic & Small Business Development
Referred to Economic & Small Business Development
| DEVELOPMENT CORPORATIONS | Economic & Industrial Development--General | Economic & Industrial Development--Rural | ECONOMIC DEVELOPMENT & TOURISM OFFICE, TEXAS | ECONOMIC INCENTIVE OVERSIGHT BOARD | Taxation--Property-Exemptions
HB 2591 85-0 (2017)
Author: Herrero, Abel | et. al.
Relating to the exemption from taxes and special assessments of property of a navigation district.
House: Ways & Means
Laid on the table subject to call
| Fees & Other Nontax Revenue--Local | Fees & Other Nontax Revenue--State | Special Districts & Authorities--Navigation & Ports | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2621 85-0 (2017)
Author: Darby, Drew
Relating to state and local tax incentives for certain enhanced oil recovery projects.
House: Ways & Means
Left pending in committee
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Oil & Gas | RAILROAD COMMISSION | REINVESTMENT ZONES | Taxation--Energy Resources | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales | Taxation--State
HB 2714 85-0 (2017)
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
Placed on General State Calendar
| Charitable & Nonprofit Organizations | COMPTROLLER OF PUBLIC ACCOUNTS | Political Subdivisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Vehicles & Traffic--General
HB 2877 85-0 (2017)
Author: Sanford, Scott
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 2887 85-0 (2017)
Author: Thierry, Shawn | et. al.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homestead of a veteran of the United States armed services who served in the armed services for a certain period.
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2973 85-0 (2017)
Author: Button, Angie
Relating to the authority of the commissioners court of a county to exempt the inventory of certain retail businesses from ad valorem taxation by the county.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 2999 85-0 (2017)
Author: Bonnen, DennisSponsor: Huffman, Joan | et. al.
Relating to the exemption from ad valorem taxation of property owned by certain medical centers in certain counties.
House: Ways & Means Senate: Finance
Effective on 1/1/18
| Charitable & Nonprofit Organizations | Corporations & Associations | Education--Higher--Institutions & Programs | Health--General | Science & Technology | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3002 85-0 (2017)
Author: Miller, Rick | et. al.
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran.
House: Ways & Means
Placed on General State Calendar
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3013 85-0 (2017)
Author: Martinez, Armando | et. al.
Relating to incentives to encourage landowners to destroy, remove, or treat citrus trees located in a pest management zone.
House: Agriculture & Livestock
Laid on the table subject to call
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3086 85-0 (2017)
Author: Murphy, Jim
Relating to the Texas Economic Development Act.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Labor--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous | Taxation--School District
HB 3137 85-0 (2017)
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 3176 85-0 (2017)
Author: Button, Angie
Relating to the Texas Economic Development Act.
House: Economic & Small Business Development
Referred to Economic & Small Business Development
| COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 3198 85-0 (2017)
Author: Darby, DrewSponsor: Estes, Craig
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land begins to be used for oil and gas operations.
House: Ways & Means Senate: Finance
Effective on 9/1/17
| Agriculture | Oil & Gas | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3264 85-0 (2017)
Author: Anderson, Rodney
Relating to ad valorem tax benefits for certain current and former first responders and their families.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3360 85-0 (2017)
Author: Button, Angie | et. al.Sponsor: Estes, Craig
Relating to the Economic Incentive Oversight Board.
House: Economic & Small Business Development Senate: Natural Resources & Economic Development
Committee report printed and distributed
| Economic & Industrial Development--General | Economic & Industrial Development--Rural | ECONOMIC DEVELOPMENT & TOURISM, OFFICE OF | ECONOMIC INCENTIVE OVERSIGHT BOARD | Education--Primary & Secondary--Finance | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HB 3446 85-0 (2017)
Author: Davis, Yvonne
Relating to the administration of ad valorem taxes.
House: Ways & Means Senate: Finance
Referred to Finance
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3447 85-0 (2017)
Author: Rodriguez, Eddie
Relating to community land trusts.
House: Land & Resource Management
Referred to Land & Resource Management
| Charitable & Nonprofit Organizations | Housing--General | Property Interests--Real Property | Property Interests--Trusts | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3498 85-0 (2017)
Author: White, James
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
HB 3584 85-0 (2017)
Author: Neave, Victoria
Relating to a temporary limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Homestead | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3752 85-0 (2017)
Author: Johnson, Eric
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
House: Ways & Means
Referred to Ways & Means
| COUNTY TAX ASSESSOR-COLLECTORS | Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3908 85-0 (2017)
Author: Bonnen, Dennis | et. al.
Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an eligible peace officer who resides in a qualified high crime area.
House: Ways & Means
Left pending in committee
| Law Enforcement | PEACE OFFICERS | Property Interests--Homestead | PUBLIC SAFETY, DEPARTMENT OF | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3920 85-0 (2017)
Author: Thierry, Shawn
Relating to a limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on the residence homestead of a lower-income individual that is located in a homestead preservation district.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HB 3928 85-0 (2017)
Author: Schaefer, Matt
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 | Family--General | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 3975 85-0 (2017)
Author: Ashby, Trent
Relating to qualification of land for appraisal for ad valorem tax purposes as timber land.
House: Ways & Means
No action taken in committee
| Agriculture | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TIMBER & TIMBERLAND
HB 3999 85-0 (2017)
Author: Isaac, Jason | et. al.
Relating to the appraisal for ad valorem tax purposes of certain property used to provide affordable housing.
House: Ways & Means
Left pending in committee
| Charitable & Nonprofit Organizations | Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HB 4219 85-0 (2017)
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 4342 85-0 (2017)
Author: Coleman, Garnet
Relating to authorizing the East Downtown Management District to impose a tax, fee, or assessment on certain property.
House: County Affairs
Referred to County Affairs
| EAST DOWNTOWN MANAGEMENT DISTRICT | Special Districts & Authorities--Miscellaneous | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 17 85-0 (2017)
Author: Keough, Mark | 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 105 percent or less of the appraised value of the property for the preceding tax year.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 18 85-0 (2017)
Author: Guillen, Ryan
Proposing a constitutional amendment authorizing the governing bodies of certain political subdivisions to exempt from ad valorem taxation the real and tangible personal property of businesses during an initial period of operation in this state.
House: Ways & Means
Referred to Ways & Means
| Economic & Industrial Development--General | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Franchise | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--Sales
HJR 21 85-0 (2017)
Author: Bell, Cecil | et. al.Sponsor: Creighton, Brandon | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead and harmonizing certain related provisions of the Texas Constitution.
House: Ways & Means Senate: Veteran Affairs & Border Security
Filed with the Secretary of State
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 26 85-0 (2017)
Author: Bell, Cecil | 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 105 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 | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 33 85-0 (2017)
Author: Metcalf, Will | 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 34 85-0 (2017)
Author: Murphy, Jim | et. al.
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
Committee report sent to Calendars
| 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 35 85-0 (2017)
Author: Button, Angie
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions of this state a person's inventory held for sale at retail.
House: Ways & Means
Referred to Ways & Means
| BOATS & BOATING | CONSTRUCTION & HEAVY EQUIPMENT | Housing--Manufactured Housing | MOTOR VEHICLE DEALERS | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 43 85-0 (2017)
Author: Bohac, Dwayne
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 48 85-0 (2017)
Author: Workman, Paul
Proposing a constitutional amendment authorizing the legislature to phase out by 2027 the ad valorem taxation by a school district of the tangible personal property a person owns that consists of inventory.
House: Ways & Means
Referred to Ways & Means
| Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
HJR 49 85-0 (2017)
Author: Keough, Mark | et. al.
Proposing a constitutional amendment authorizing the legislature to provide for the refund of ad valorem taxes imposed on property leased to a religious organization for use as an actual place of religious worship.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Religion | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 50 85-0 (2017)
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
Referred to Ways & Means
| Health Care Providers | Health--Indigent Health Care | PHYSICIANS | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 51 85-0 (2017)
Author: Lozano, J. M.
Proposing a constitutional amendment authorizing the governing body of a political subdivision to exempt from ad valorem taxation mineral interests owned by nonprofit corporations organized for the exclusive purpose of generating income for certain charitable nonprofit corporations through the ownership, lease, and management of real property.
House: Ways & Means
Referred to Ways & Means
| Charitable & Nonprofit Organizations | Family--Child Protection | Housing--General | Mines & Mineral Resources | Oil & Gas | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 52 85-0 (2017)
Author: Turner, Chris | et. al.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of certain real property used to provide housing to certain individuals with disabilities.
House: Ways & Means Senate: Finance
Referred to Finance
| Disabilities, Persons with | Human Services--Medical Assistance | Mental Health & Substance Abuse | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 54 85-0 (2017)
Author: Elkins, Gary
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of certain property owned by or leased to or by a university research technology corporation.
House: Government Transparency & Operation
Referred to Government Transparency & Operation
| Corporations & Associations | DEVELOPMENT CORPORATIONS | Education--Higher--Institutions & Programs | RESEARCH & DEVELOPMENT | Resolutions--Constitutional Amendments | Science & Technology | Taxation--Franchise | Taxation--Property-Exemptions
HJR 60 85-0 (2017)
Author: Button, Angie
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of food or food products held by the owner of the property for sale at retail.
House: Ways & Means
Referred to Ways & Means
| FOOD | Property Interests--Personal Property | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 64 85-0 (2017)
Author: Bohac, Dwayne
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
Left pending in committee
| Aging | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 66 85-0 (2017)
Author: Dutton, Jr., Harold V.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions of this state property located near a public school that is owned for the purpose of building low-income or moderate-income housing.
House: Ways & Means
Meeting cancelled
| Housing--General | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions | Taxation--School District
HJR 67 85-0 (2017)
Author: Bohac, Dwayne | 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 a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.
House: Ways & Means
Received from the House
| AWARDS, MEDALS, PRIZES | Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 68 85-0 (2017)
Author: Phelan, Dade
Proposing a constitutional amendment repealing the provision which 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-Exemptions
HJR 69 85-0 (2017)
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 an elderly or disabled person to reflect any 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-Exemptions | Taxation--School District
HJR 70 85-0 (2017)
Author: Blanco, César
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of property owned by certain disabled 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 71 85-0 (2017)
Author: Swanson, Valoree
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 75 85-0 (2017)
Author: Raymond, Richard Peña
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: Appropriations
Referred to Appropriations
| 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 76 85-0 (2017)
Author: Phelan, Dade
Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation by a school district of the total market value of the residence homesteads of certain elderly or disabled persons.
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 86 85-0 (2017)
Author: Button, Angie | 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 first responder who is killed or fatally injured in the line of duty.
House: Ways & Means
Left pending in committee
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 88 85-0 (2017)
Author: Fallon, Pat
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 first responder who is killed or fatally injured in the line of duty.
House: Ways & Means
Committee report sent to Calendars
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 92 85-0 (2017)
Author: Sanford, Scott
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
| DEPARTMENT OF VETERANS AFFAIRS | Disabilities, Persons with | Military & Veterans | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 93 85-0 (2017)
Author: Thierry, Shawn
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of the residence homestead of a veteran of the United States armed services who served in the armed services for a certain period.
House: Ways & Means
Referred to Ways & Means
| Military & Veterans | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 96 85-0 (2017)
Author: Button, Angie
Proposing a constitutional amendment authorizing the legislature to permit one or more political subdivisions of this state to exempt from ad valorem taxation a person's inventory held for sale at retail.
House: Ways & Means
Referred to Ways & Means
| Business & Commerce--General | Political Subdivisions | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 97 85-0 (2017)
Author: Miller, Rick
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran and harmonizing certain related provisions of the constitution.
House: Ways & Means
Committee report sent to Calendars
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 102 85-0 (2017)
Author: Anderson, Rodney
Proposing a constitutional amendment authorizing the legislature to provide ad valorem tax benefits to certain current and former first responders and their families.
House: Ways & Means
Referred to Ways & Means
| Disabilities, Persons with | Fire Fighters & Police--General | Health--Emergency Services & Personnel | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 105 85-0 (2017)
Author: White, James
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 and harmonizing certain related provisions of the constitution.
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 108 85-0 (2017)
Author: Neave, Victoria
Proposing a constitutional amendment authorizing the legislature to limit for a temporary period the total amount of ad valorem taxes that may be imposed by a political subdivision on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.
House: Ways & Means
Referred to Ways & Means
| Disaster Preparedness & Relief | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
HJR 115 85-0 (2017)
Author: Bonnen, Dennis | et. al.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homestead of a peace officer who resides in a high crime area.
House: Ways & Means
Left pending in committee
| Law Enforcement | PEACE OFFICERS | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
HJR 116 85-0 (2017)
Author: Thierry, Shawn
Proposing a constitutional amendment authorizing the governing body of a political subdivision to limit the total amount of ad valorem taxes that may be imposed by the political subdivision on the residence homestead of certain lower-income individuals.
House: Ways & Means
Referred to Ways & Means
| Housing--Finance | Political Subdivisions | Property Interests--Homestead | Resolutions--Constitutional Amendments | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 2 85-0 (2017)
Author: Bettencourt, Paul | et. al.Sponsor: Bonnen, Dennis
Relating to the administration of the ad valorem tax system.
House: Ways & Means Senate: Finance
Committee report sent to Calendars
| COMPTROLLER OF PUBLIC ACCOUNTS | Elections--Administration | Elections--General | Electronic Information Systems | Property Interests--Personal Property | PROPERTY TAX ADMINISTRATION ADVISORY BOARD | PROPERTY TAX PAYER EMPOWERMENT ACT OF 2017 | 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 | TEXAS PROPERTY TAX REFORM AND RELIEF ACT OF 2017
SB 15 85-0 (2017)
Author: Huffines, Don | et. al.Sponsor: Fallon, Pat | et. al.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.
House: Ways & Means Senate: Finance
See remarks for effective date
| Fire Fighters & Police--General | Health--Emergency Services & Personnel | Law Enforcement | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 97 85-0 (2017)
Author: Hall, Bob
Relating to the deadline for filing an application for an exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.
Senate: Finance
Referred to Finance
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 172 85-0 (2017)
Author: Nichols, Robert
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Finance
Referred to Finance
| County Government--General | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 175 85-0 (2017)
Author: Nichols, Robert
Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Finance
Referred to Finance
| Agriculture | Military & Veterans | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 240 85-0 (2017)
Author: Creighton, Brandon
Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead.
Senate: Veteran Affairs & Border Security
Referred to Vet Affairs & Border Security
| Disabilities, Persons with | Military & Veterans | Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 277 85-0 (2017)
Author: Campbell, Donna | et. al.Sponsor: Frank, James
Relating to the eligibility of certain property for certain ad valorem tax incentives relating to wind-powered energy devices.
House: Ways & Means Senate: Veteran Affairs & Border Security
Effective on 9/1/17
| Military & Veterans | RENEWABLE ENERGY | Taxation--Energy Resources | Taxation--Franchise | Taxation--Property-Exemptions
SB 330 85-0 (2017)
Author: Rodríguez, José | et. al.
Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
House: Agriculture & Livestock Senate: Finance
Referred to Agriculture & Livestock
| Agriculture | Military & Veterans | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 376 85-0 (2017)
Author: Creighton, Brandon
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Senate: Finance
Referred to Finance
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 400 85-0 (2017)
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.
House: Economic & Small Business Development Senate: Natural Resources & Economic Development
Left pending in committee
| Business & Commerce--General | COMPTROLLER OF PUBLIC ACCOUNTS | Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 418 85-0 (2017)
Author: Watson, Kirk
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, the authority of the governing body of certain taxing units that have adopted such an exemption to reduce the amount of or repeal certain other exemptions, and the treatment of such an exemption in the calculation of certain ad valorem tax rates.
Senate: Finance
Referred to Finance
| Property Interests--Homestead | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 594 85-0 (2017)
Author: Creighton, BrandonSponsor: Springer, Drew
Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.
House: Ways & Means Senate: Finance
Effective on 1/1/18
| Agriculture | AGRICULTURE, DEPARTMENT OF | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M FOREST SERVICE | TIMBER & TIMBERLAND
SB 600 85-0 (2017)
Author: Burton, Konni
Relating to the repeal of the Texas Economic Development Act.
Senate: Natural Resources & Economic Development
Left pending in committee
| Economic & Industrial Development--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | Taxation--School District
SB 629 85-0 (2017)
Author: Schwertner, Charles | et. al.
Relating to liability for interest if land appraised for ad valorem tax purposes as agricultural or open-space land is sold or diverted to a different use.
House: Ways & Means Senate: Finance
Referred to Ways & Means
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 700 85-0 (2017)
Author: Zaffirini, Judith
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Senate: Finance
Referred to Finance
| Agriculture | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M AGRILIFE EXTENSION SERVICE
SB 730 85-0 (2017)
Author: Bettencourt, Paul | 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 Senate: Finance
Referred to Ways & Means
| Property Interests--Personal Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 913 85-0 (2017)
Author: Seliger, Kel
Relating to the limitation on the amount of supplemental payments that a person may agree to provide to a school district or any other entity on behalf of a school district 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--School District
SB 945 85-0 (2017)
Author: Bettencourt, PaulSponsor: Murphy, Jim
Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.
House: Ways & Means Senate: Finance
Effective immediately
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 946 85-0 (2017)
Author: Bettencourt, Paul
Relating to deadlines for performing various functions in connection with the ad valorem tax system.
Senate: Finance
Not again placed on intent calendar
| Taxation--Property-Appeal of Tax Decisions | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1006 85-0 (2017)
Author: Nichols, RobertSponsor: Springer, Drew
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: Finance
Returned to Local & Consent Calendars Comm.
| Agriculture | OPEN-SPACE LAND | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1026 85-0 (2017)
Author: Estes, Craig
Relating to the method for determining whether a property owner has created the number of new qualifying jobs required 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.
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 1027 85-0 (2017)
Author: Estes, Craig
Relating to the authority of the governing body of a school district to waive the new jobs creation requirement for the purpose of 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.
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 1030 85-0 (2017)
Author: Taylor, LarrySponsor: Murphy, Jim
Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
House: Ways & Means Senate: Finance
Committee report sent to Calendars
| Education--Primary & Secondary--Charter Schools | Education--Primary & Secondary--General | Property Interests--Real Property | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1133 85-0 (2017)
Author: Hinojosa, Juan | et. al.Sponsor: Herrero, Abel
Relating to the exemption from taxes and special assessments of property of a navigation district.
House: Ways & Means Senate: Transportation
Effective immediately
| Fees & Other Nontax Revenue--Local | Fees & Other Nontax Revenue--State | Special Districts & Authorities--Navigation & Ports | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1209 85-0 (2017)
Author: Uresti, Carlos
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.
Senate: Finance
Left pending in committee
| Animals | COMPTROLLER OF PUBLIC ACCOUNTS | OPEN-SPACE LAND | PARKS & WILDLIFE DEPARTMENT | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | TEXAS A&M AGRILIFE EXTENSION SERVICE
SB 1275 85-0 (2017)
Author: Taylor, Van
Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
Senate: Finance
Left pending in committee
| Housing--Finance | Housing--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1345 85-0 (2017)
Author: Watson, Kirk | et. al.Sponsor: Darby, Drew
Relating to the exemption from ad valorem taxation of property owned by a charitable organization and used to provide tax return preparation and other financial services without regard to the beneficiaries' ability to pay.
House: Ways & Means Senate: Finance
Effective on 1/1/18
| Charitable & Nonprofit Organizations | Financial--General | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1459 85-0 (2017)
Author: Hinojosa, JuanSponsor: Martinez, Armando
Relating to incentives to encourage landowners to destroy, remove, or treat citrus trees located in a pest management zone.
House: Agriculture & Livestock Senate: Agriculture, Water & Rural Affairs
Effective immediately
| Agriculture | CAMERON COUNTY | HIDALGO COUNTY | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions | WILLACY COUNTY
SB 1514 85-0 (2017)
Author: Estes, CraigSponsor: Darby, Drew
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land begins to be used for oil and gas operations.
House: Ways & Means Senate: Finance
Committee report sent to Calendars
| Agriculture | Oil & Gas | OPEN-SPACE LAND | RAILROAD COMMISSION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1543 85-0 (2017)
Author: West, Royce
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 indigent residents of the county.
Senate: Finance
Left pending in committee
| County Government--General | Health Care Providers | Health--Indigent Health Care | PHYSICIANS | Property Interests--Homestead | Taxation--County | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1745 85-0 (2017)
Author: Hinojosa, Juan
Relating to the effect of a sale of property on the tax lien on the property to secure the payment of taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or appraised value that was erroneously exempted in a prior year.
House: Ways & Means Senate: Finance
Referred to Ways & Means
| Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
SB 1809 85-0 (2017)
Author: Huffman, Joan
Relating to the exemption from ad valorem taxation of property owned by certain medical centers in certain counties.
Senate: Finance
Left pending in committee
| Charitable & Nonprofit Organizations | Corporations & Associations | Education--Higher--Institutions & Programs | Health--General | Science & Technology | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1931 85-0 (2017)
Author: West, Royce
Relating to community land trusts.
House: Land & Resource Management Senate: Intergovernmental Relations
Left pending in committee
| Charitable & Nonprofit Organizations | Housing--General | Property Interests--Real Property | Property Interests--Trusts | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Exemptions
SB 1962 85-0 (2017)
Author: Creighton, Brandon
Relating to a sales and use tax exemption for property used in master recordings and admissions to certain amusement services.
Senate: Finance
Referred to Finance
| Amusements, Games, Sports | Taxation--Property-Exemptions | Taxation--Property-Miscellaneous
SB 1979 85-0 (2017)
Author: Schwertner, Charles
Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.
House: Ways & Means Senate: Finance
Referred to Ways & Means
| Agriculture | CONDEMNATION | Taxation--Property-Appraisals & Appraisal Districts | Taxation--Property-Assessment & Collection | Taxation--Property-Exemptions
