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 amends Texas property tax law to allow homeowners who qualify for a residence homestead exemption after January 1 of a tax year to still receive the full year's exemption. It applies to properties that were developed, subdivided, had a physical address, or were listed as a separate property with a unique account number after January 1 but before the homeowner qualified. This change ensures qualifying homeowners aren't penalized for timing-related property status changes. The bill takes effect September 1, 2025, unless approved for immediate effect by a two-thirds vote.