SB 23 Texas Senate · 89th Legislature (2025)

Relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

SB 23 increases the school district homestead tax exemption for elderly (65+) or disabled homeowners from $10,000 to $60,000 of their home's appraised value. This directly affects eligible homeowners who qualify for the exemption and school districts that may lose local tax revenue due to the change. The bill requires the state to provide additional aid to school districts to offset revenue losses from the higher exemption, starting with the 2025-2026 school year. The state aid calculation compares current revenue to what would have been collected under the previous exemption amount. The bill was signed into law on June 16, 2025, and is now effective.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Apr 2025

Committee Review

May 2025

Senate Passage

May 2025

House Passage

Jun 2025

Signed into Law

Jun 2025

Introduced Apr 15, 2025 Signed Jun 16, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 4 edits · Jun 16, 2025

MODERATE

This bill enrolls a version of SB 23 that provides property tax relief for elderly and disabled Texans by increasing their homestead exemption to $60,000, contingent on a constitutional amendment being approved by voters. The enrolled version includes detailed transitional provisions to manage the shift in school district funding and tax calculations for the 2025 tax year, ensuring districts can adjust to the new exemption levels regardless of whether the constitutional amendment passes.

Scope change

The bill's scope remains focused on property tax relief for elderly and disabled individuals and protecting school district revenue, but the enrolled version adds specific transitional mechanisms for the 2025 tax year to handle provisional tax calculations and potential voter rejection of the constitutional amendment.

TIMELINE

Added specific effective dates and expiration dates for various sections, with most transitional provisions expiring between September 1, 2026, and December 31, 2026.

REQUIREMENT

Added requirements for provisional tax bills and statements informing taxpayers that their bills are contingent on voter approval of a constitutional amendment.

Added procedures for school districts to delay elections and adjust tax rates if the constitutional amendment is not approved by voters.

FISCAL

Modified school district funding calculations to account for potential revenue changes based on whether the constitutional amendment is approved or rejected.

Floor votes · House May 20, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 16, 2025

Signed into law

Signed by the Governor

executive

Jun 1, 2025

Lower · Passed

Signed in the House

lower

May 31, 2025

Upper · Passed

Signed in the Senate

upper

May 29, 2025

Introduced

Senate concurs in House amendment(s)-reported

lower

May 29, 2025

Introduced

Senate concurs in House amendment(s)

upper

May 29, 2025

Introduced

House amendment(s) laid before the Senate

upper

May 21, 2025

Upper · Passed

House passage as amended reported

upper

May 21, 2025

Lower · Passed

Passed

lower

May 20, 2025

Lower · Passed

Passed to 3rd reading as amended

lower

May 20, 2025

Lower · Passed

Amended

lower

May 20, 2025

House · Passed

House Vote: pass (139-0-5)

house

May 10, 2025

Lower · Passed

Committee report sent to Calendars

lower

May 9, 2025

Lower · Passed

Committee report distributed

lower

May 5, 2025

Lower · Passed

Reported favorably w/o amendment(s)

lower

May 5, 2025

Lower · Passed

Left pending in committee

lower

May 5, 2025

Lower · Passed

Testimony taken/registration(s) recorded in committee

lower

Apr 28, 2025

Committee

Referred to Ways & Means

lower

Apr 28, 2025

Introduced

Read first time

lower

Apr 24, 2025

Introduced

Received from the Senate

lower

Apr 23, 2025

Upper · Passed

Passed

upper

Apr 22, 2025

Upper · Passed

Committee report printed and distributed

upper

Apr 22, 2025

Upper · Passed

Reported favorably w/o amendments

upper

Apr 22, 2025

Upper · Passed

Vote taken in committee

upper

Apr 22, 2025

Upper · Passed

Testimony taken in committee

upper

Apr 16, 2025

Committee

Referred to Local Government

upper

Apr 16, 2025

Introduced

Read first time

upper

6 primary · 121 co-sponsors