Taxation--property-appraisals & Appraisal Districts

State (Texas)
Texas 89th Legislature Regular Session

Relating to providing property tax relief through the public school finance system and property tax appraisal and administration. [HB-4407]
Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.

  

Sponsored by: Rep. Dade Phelan Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to an exemption from ad valorem taxation of the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center's demand for energy. [SB-2222]
Relating to an exemption from ad valorem taxation of the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center's demand for energy.

  

Sponsored by: Sen. Nathaniel Parker Received By The Secretary Of The Senate on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the adjustment of the amount of the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount to reflect inflation. [HB-4389]
Relating to the adjustment of the amount of the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount to reflect inflation.

  

Sponsored by: Rep. Hubert Vo Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value. [HB-4399]
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.

  

Sponsored by: Rep. Dade Phelan Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes. [HB-4360]
Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

  

Sponsored by: Rep. Brent Money Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to multifamily residential developments financed, owned, or operated by public facility corporations. [HB-4307]
Relating to multifamily residential developments financed, owned, or operated by public facility corporations.

  

Sponsored by: Rep. Gary Gates Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts. [HB-4323]
Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

  

Sponsored by: Rep. David Cook Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of a political subdivision to issue a public security if the debt-to-asset ratio of the political subdivision exceeds a certain percentage. [HB-4295]
Relating to the authority of a political subdivision to issue a public security if the debt-to-asset ratio of the political subdivision exceeds a certain percentage.

  

Sponsored by: Rep. Matthew Shaheen Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts. [HB-4324]
Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

  

Sponsored by: Rep. David Cook Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular 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-4321]
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 Filed on 03/11/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education. [SB-2170]
Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education.

  

Sponsored by: Sen. Bob Hall Received By The Secretary Of The Senate on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the effect of a tax certificate accompanying a transfer of certain property. [SB-2173]
Relating to the effect of a tax certificate accompanying a transfer of certain property.

  

Sponsored by: Sen. Nathaniel Parker Received By The Secretary Of The Senate on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption. [SB-2172]
Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.

  

Sponsored by: Sen. Nathaniel Parker Received By The Secretary Of The Senate on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education. [HB-4240]
Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education.

  

Sponsored by: Rep. Cody Vasut Filed on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the establishment of the property value study task force. [HB-4236]
Relating to the establishment of the property value study task force.

  

Sponsored by: Rep. Trey Martinez Fischer Filed on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of certain taxing units to enter into an agreement to abate ad valorem taxes imposed on an individual's residence homestead that is located in a reinvestment zone. [HB-4270]
Relating to the authority of certain taxing units to enter into an agreement to abate ad valorem taxes imposed on an individual's residence homestead that is located in a reinvestment zone.

  

Sponsored by: Rep. Vincent Perez Filed on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land. [SB-2168]
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.

  

Sponsored by: Sen. Angela Paxton Received By The Secretary Of The Senate on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 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 property for subsequent tax years based on the inflation and population growth rates. [HJR-178]
Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 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 property for subsequent tax years based on the inflation (continued...)

  

Sponsored by: Rep. Cody Vasut Filed on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses. [HJR-179]
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.

  

Sponsored by: Rep. Mark Dorazio Filed on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to adjustments in the appraised value of a residence homestead. [HB-4191]
Relating to adjustments in the appraised value of a residence homestead.

  

Sponsored by: Rep. Hillary Hickland Filed on 03/10/2025

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