Taxation--property-appraisals & Appraisal Districts

State (Texas)
Texas 89th Legislature Regular 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-3935]
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 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of certain persons who qualify for a residence homestead exemption from ad valorem taxation during a tax year to receive the exemption in that year. [HB-3886]
Relating to the authority of certain persons who qualify for a residence homestead exemption from ad valorem taxation during a tax year to receive the exemption in that year.

  

Sponsored by: Rep. Maria Flores Filed on 03/06/2025

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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 on the basis of its use for raising or keeping exotic animals. [HB-3930]
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 raising or keeping exotic animals.

  

Sponsored by: Rep. Wesley Virdell Filed on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district. [SB-1951]
Relating to the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district.

  

Sponsored by: Sen. Angela Paxton Received By The Secretary Of The Senate on 03/05/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial. [SB-1920]
Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.

  

Sponsored by: Sen. Royce West Received By The Secretary Of The Senate on 03/05/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of a residence homestead for ad valorem tax purposes to the lesser of the most recent market value of the residence homestead or 115 percent, or a greater percentage, of the appraised value of the residence homestead for the last year in which the residence homestead was appraised for ad valorem tax purposes, to limit the frequency of the reappraisal of a residence homestead for those purposes, and to permit the voters of a county to establish a higher limitation on the maximum appraised value of a residence homestead for those purposes. [HJR-167]
Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of a residence homestead for ad valorem tax purposes to the lesser of the most recent market value of the residence homestead or 115 percent, or a greater percentage, of the appraised value of the residence homestead for the last year in which the residence homestead was appraised for ad valorem tax purposes, to limit the frequency of the reappraisal of a residence homestead for those purposes, and to permit the voters of a county to establish a (continued...)

  

Sponsored by: Rep. David Lowe Filed on 03/05/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to certain ad valorem tax-related studies conducted by the comptroller of public accounts. [SB-1913]
Relating to certain ad valorem tax-related studies conducted by the comptroller of public accounts.

  

Sponsored by: Sen. Sarah Eckhardt Received By The Secretary Of The Senate on 03/05/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the determination of the appraised value of a residence homestead for ad valorem tax purposes. [HB-3823]
Relating to the determination of the appraised value of a residence homestead for ad valorem tax purposes.

  

Sponsored by: Rep. David Lowe Filed on 03/05/2025

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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. [HB-3710]
Relating to the effect of a tax certificate accompanying a transfer of certain property.

  

Sponsored by: Rep. Drew Darby Filed on 03/04/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to notice of possible eligibility for a residence homestead exemption from ad valorem taxation provided to a home buyer by a title insurance company or title insurance agent in connection with the closing and settlement of a purchase of residential real property. [HB-3685]
Relating to notice of possible eligibility for a residence homestead exemption from ad valorem taxation provided to a home buyer by a title insurance company or title insurance agent in connection with the closing and settlement of a purchase of residential real property.

  

Sponsored by: Rep. Terri Leo-Wilson Filed on 03/04/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to subdivision plat requirements in certain counties. [HB-3680]
Relating to subdivision plat requirements in certain counties.

  

Sponsored by: Rep. Erin Gamez Filed on 03/04/2025

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State (Texas)
Texas 89th Legislature Regular Session

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. [HB-3637]
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.

  

Sponsored by: Rep. Ellen Troxclair Filed on 03/03/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of a taxing unit to enter into an agreement under the Property Redevelopment and Tax Abatement Act to exempt from ad valorem taxation a portion of the value of property on which a solar power facility is located or is planned to be located. [HB-3586]
Relating to the authority of a taxing unit to enter into an agreement under the Property Redevelopment and Tax Abatement Act to exempt from ad valorem taxation a portion of the value of property on which a solar power facility is located or is planned to be located.

  

Sponsored by: Rep. Don McLaughlin Filed on 03/03/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the filing of a campaign treasurer appointment and an application for a place on the ballot by a candidate for the board of directors of an appraisal district. [HB-3575]
Relating to the filing of a campaign treasurer appointment and an application for a place on the ballot by a candidate for the board of directors of an appraisal district.

  

Sponsored by: Rep. Candy Noble Filed on 03/03/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located. [SB-1754]
Relating to the authority of a taxing unit to enter into an agreement to exempt from ad valorem taxation a portion of the value of property on which a renewable energy facility is located or is planned to be located.

  

Sponsored by: Sen. Brian Birdwell Read First Time on 03/13/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any incomplete structure located on the property. [HB-3557]
Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any incomplete structure located on the property.

  

Sponsored by: Rep. Richard Raymond Filed on 02/28/2025

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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-3534]
Relating to multifamily residential developments financed, owned, or operated by public facility corporations.

  

Sponsored by: Rep. Gary Gates Filed on 02/28/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property. [HB-3524]
Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

  

Sponsored by: Rep. Giovanni Capriglione Filed on 02/28/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender. [HJR-159]
Proposing a constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

  

Sponsored by: Rep. Vincent Perez Filed on 02/27/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the eligibility of an individual to receive an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender. [HB-3499]
Relating to the eligibility of an individual to receive an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

  

Sponsored by: Rep. Vincent Perez Filed on 02/27/2025

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