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 tangible personal property a person owns that is held or used for the production of income. [HB-9]
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.

  

Sponsored by: Rep. Richard Raymond Considered In Public Hearing on 03/10/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption. [HJR-153]
Proposing a constitutional amendment to authorize the legislature to provide for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead (continued...)

  

Sponsored by: Rep. Jay Dean Filed on 02/24/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption. [HB-3212]
Relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

  

Sponsored by: Rep. Jay Dean Filed on 02/24/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the requirement that certain ad valorem tax-related notices be delivered to a property owner by certified mail. [HB-3199]
Relating to the requirement that certain ad valorem tax-related notices be delivered to a property owner by certified mail.

  

Sponsored by: Rep. Tom Craddick Filed on 02/21/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain. [SB-1546]
Relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain.

  

Sponsored by: Sen. Charles Perry Read First Time on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the electronic payment of ad valorem taxes; authorizing a fee. [SB-1531]
Relating to the electronic payment of ad valorem taxes; authorizing a fee.

  

Sponsored by: Sen. Juan Hinojosa Read First Time on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment to authorize the legislature to provide for a limitation on the maximum appraised value for ad valorem tax purposes of residential real property leased to an elderly person. [HJR-147]
Proposing a constitutional amendment to authorize the legislature to provide for a limitation on the maximum appraised value for ad valorem tax purposes of residential real property leased to an elderly person.

  

Sponsored by: Rep. Salman Bhojani Filed on 02/21/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of residential real property leased to an elderly person. [HB-3130]
Relating to a limitation on increases in the appraised value for ad valorem tax purposes of residential real property leased to an elderly person.

  

Sponsored by: Rep. Salman Bhojani Filed on 02/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person. [HB-3108]
Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

  

Sponsored by: Rep. Vikki Goodwin Filed on 02/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming. [SB-1481]
Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.

  

Sponsored by: Sen. Bob Hall Read First Time on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property. [HB-3093]
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

  

Sponsored by: Rep. Denise Villalobos Filed on 02/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property. [HB-3094]
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

  

Sponsored by: Rep. Denise Villalobos Filed on 02/20/2025

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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-3064]
Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

  

Sponsored by: Rep. William Metcalf Filed on 02/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the confidentiality of certain home address information in property tax appraisal records. [SB-1463]
Relating to the confidentiality of certain home address information in property tax appraisal records.

  

Sponsored by: Sen. Juan Hinojosa Read First Time on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation. [HJR-145]
Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.

  

Sponsored by: Rep. William Metcalf Filed on 02/20/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land. [SB-1412]
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.

  

Sponsored by: Sen. Robert Nichols Read First Time on 03/06/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation. [SB-1352]
Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.

  

Sponsored by: Sen. Adam Hinojosa Scheduled For Public Hearing On . . . on 03/17/2025

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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. [HB-2930]
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.

  

Sponsored by: Rep. Brent Money Filed on 02/18/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district. [HB-2787]
Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.

  

Sponsored by: Rep. Chris Turner Filed on 02/13/2025

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State (Texas)
Texas 89th Legislature Regular Session

Relating to the frequency with which an appraisal district is required to reappraise property for ad valorem tax purposes. [HB-2786]
Relating to the frequency with which an appraisal district is required to reappraise property for ad valorem tax purposes.

  

Sponsored by: Rep. Chris Turner Filed on 02/13/2025

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