Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.

HB 851 requires Texas property appraisers to count and report the number of homestead properties receiving specific tax benefits, including those with tax deferrals or abatements for delinquent taxes. Appraisers must submit these counts to the comptroller when filing annual tax rolls, and the comptroller must then share statewide totals (broken down by school district) with state leaders by November 1 each year. The bill directly affects property owners who qualify for these tax benefits but places the reporting duty on local government officials. It creates new transparency requirements for tracking how many homes benefit from these specific tax provisions, without changing the tax policies themselves.