Taxation--property-appraisals & Appraisal Districts

State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes. [SB-58] [Property Tax ] [Housing ] [Disaster Relief ] [Taxes ]
Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

  

Sponsored by: Sen. Borris L. Miles Received By The Secretary Of The Senate on 08/28/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

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 market value of all new improvements to the property. [HJR-39] [Property Tax ] [Housing ] [Taxes ] [Real Estate ]
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 (continued...)

  

Sponsored by: Rep. Shelley Luther Filed on 08/25/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes. [HB-299] [Property Tax ] [Housing ] [Taxes ]
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.

  

Sponsored by: Rep. Shelley Luther Filed on 08/25/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements. [HJR-38] [Housing ] [Energy ] [Real Estate ] [Property Tax ] [Taxes ]
Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

  

Sponsored by: Rep. Barbara Gervin-Hawkins Filed on 08/25/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements. [HB-294] [Housing ] [Energy ] [Real Estate ] [Property Tax ] [Taxes ]
Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

  

Sponsored by: Rep. Barbara Gervin-Hawkins Filed on 08/25/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

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

  

Sponsored by: Rep. Richard Hayes Filed on 08/22/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land. [HB-289] [Real Estate ] [Property Tax ] [Taxes ]
Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.

  

Sponsored by: Rep. Andy Hopper Filed on 08/22/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated. [HB-282] [Water ] [Property Tax ] [Taxes ] [Agriculture ]
Relating to an exemption from ad valorem taxation of a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

  

Sponsored by: Rep. Andy Hopper Filed on 08/21/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated. [HJR-32] [Water ] [Property Tax ] [Taxes ] [Agriculture ]
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the appraised value of certain land that is located in a priority groundwater management area and is not irrigated.

  

Sponsored by: Rep. Andy Hopper Filed on 08/21/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

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 certain low-income individuals who are disabled or elderly and their surviving spouses. [HB-273] [Senior Citizens ] [Housing ] [Disabilities ] [Property Tax ] [Taxes ]
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 certain low-income individuals who are disabled or elderly and their surviving spouses.

  

Sponsored by: Rep. Terry Wilson Filed on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes. [HJR-27] [Real Estate ] [Property Tax ] [Taxes ]
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

  

Sponsored by: Rep. William Metcalf Filed on 08/19/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes. [HB-260] [Real Estate ] [Property Tax ] [Taxes ]
Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

  

Sponsored by: Rep. William Metcalf Filed on 08/19/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes. [HJR-28] [Real Estate ] [Property Tax ] [Taxes ]
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

  

Sponsored by: Rep. William Metcalf Filed on 08/19/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes. [HB-261] [Real Estate ] [Property Tax ] [Taxes ]
Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

  

Sponsored by: Rep. William Metcalf Filed on 08/19/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to the exemption from ad valorem taxation of a percentage of the assessed value of a property owned by certain disabled veterans and the amount of the exemption for the surviving spouses and children of certain disabled veterans. [HB-250] [Family-Related Legislation ] [Children and Youth ] [Veterans ] [Housing ] [Disabilities ] [Real Estate ] [Property Tax ] [Taxes ]
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.

  

Sponsored by: Rep. David Cook Read First Time on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

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. [HJR-25] [Disabilities ] [Veterans ] [Property Tax ] [Taxes ]
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.

  

Sponsored by: Rep. David Cook Read First Time on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal. [HB-251] [Property Tax ] [Taxes ]
Relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.

  

Sponsored by: Rep. David Cook Read First Time on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes. [HB-249] [Real Estate ] [Property Tax ] [Taxes ]
Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

  

Sponsored by: Rep. David Cook Read First Time on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes. [HJR-24] [Real Estate ] [Property Tax ] [Taxes ]
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

  

Sponsored by: Rep. David Cook Read First Time on 08/20/2025

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State (Texas)
Texas 89th Legislature 2nd Special Session

Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer. [HJR-21] [Taxes ] [Property Tax ] [Agriculture ]
Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

  

Sponsored by: Rep. Ryan Guillen Filed on 08/18/2025

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