Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.

SB 244 limits annual increases in property tax assessments for qualifying primary residences (homesteads) in Texas. It caps each year's increase at 10% of the prior year's assessed value plus the cost of new improvements, preventing rapid tax hikes. This directly affects homeowners who qualify for the homestead exemption under Texas law. The bill modifies existing tax code to implement this specific 10% annual growth limit for homestead assessments.