HB 210 amends Texas law to clarify what qualifies as a "residence homestead" for tax exemption purposes, directly affecting totally disabled veterans and their surviving spouses. The bill adds two specific provisions to the definition: (1) personal property (like furniture or appliances) located at the claimed residence and used as the primary home, and (2) residential structures (such as garages or sheds) at the same address with identical ownership and primary residential use. These changes ensure veterans and their families can claim tax exemptions for a broader range of property tied to their primary residence. The updated definition applies to tax years beginning on or after January 1, 2026.
HB 294 creates a property tax exemption for residential homeowners in Texas who install qualifying energy efficiency improvements after January 1, 2027. The exemption applies only to properties built before 2011 and covers the increased tax value resulting from improvements like high-efficiency HVAC systems, insulation, smart thermostats, or solar-ready windows. Homeowners must install these upgrades after 2027 to qualify, and the comptroller will develop guidelines to help local tax officials administer the exemption. This policy directly affects existing residential property owners seeking to reduce long-term tax burdens through energy-efficient home upgrades.
HJR 37 proposes a constitutional amendment to repeal Texas law requiring land to remain in agricultural use for a specific period to qualify for lower property tax rates based on farming productivity. It would also eliminate the additional tax penalty currently applied if such land is diverted from agriculture or sold. This change would affect Texas landowners who currently use the agricultural appraisal method for property taxes. The repeal would take effect for tax years beginning January 1, 2027, and applies only to land subject to this appraisal method after that date. The amendment must be approved by voters in the May 2, 2026 election.
HB 111 requires a two-thirds majority vote of all voters in an election to approve general obligation bonds issued by Texas political subdivisions (like cities, counties, or school districts). It changes the existing standard by mandating that at least 66.7% of voters must approve bond issuances, instead of a simple majority. This applies only to bonds authorized on or after the law's effective date. The bill does not affect existing bond authorizations or alter the process for other types of bonds.
HB 114 prohibits school districts and charter districts from having their bonds guaranteed or underwritten using money from the permanent school fund. It directly affects public school districts and charter districts by banning this specific financial mechanism for new bonds approved after September 1, 2025. Existing bonds approved before that date remain guaranteed until maturity under a grandfather clause. The bill amends the Education Code to remove language allowing such guarantees and makes technical updates to related charter school funding provisions.
HB 131 repeals the Dementia Prevention and Research Institute of Texas and transfers its funds to the Texas Education Agency. The transferred money would be used to reduce state property tax rates for homeowners. This bill only takes effect if voters approve a related constitutional amendment in 2025; otherwise, it has no legal impact. The legislation directly affects state funding allocations and property tax policy, with no changes to dementia research programs.
HB 260 limits annual increases in the appraised value used for property taxes on certain commercial real estate. It applies to commercial properties (defined as property held for income production) with a market value of $10 million or less, excluding properties covered under specific tax subchapters. The bill caps annual value increases at the lesser of: (1) the prior year's market value, or (2) 10% of the prior year's appraised value plus the prior year's appraised value plus the value of new improvements. This limitation takes effect for tax years beginning January 1, 2027, and requires appraisers to separately record both the market value and the capped value.
HJR 25 proposes a constitutional amendment to allow Texas to create property tax exemptions for disabled veterans based on their disability rating. It would authorize exemptions ranging from 20% to 100% of a property's assessed value, depending on the veteran's disability rating (e.g., 10-30% rating = 20% exemption). Special provisions include 80% exemptions for veterans over 65 or with specific disabilities (like limb loss or blindness), and exemptions for surviving spouses/children of disabled veterans or those who died on active duty. The amendment requires voter approval in the November 2025 election. If passed, it would replace current constitutional language governing these exemptions.
HB 202 creates a property tax exemption for partially disabled veterans and their surviving spouses in Texas. It allows veterans with a disability rating of 10% to 99% to exempt a percentage of their home’s appraised value equal to their disability rating (e.g., a 40% rating exempts 40% of the tax). Surviving spouses who haven’t remarried and continued living in the veteran’s homestead are eligible for the same exemption amount if the veteran qualified before death. The bill amends the Tax Code to implement this change, requiring documentation for eligibility and transferring the exemption amount if a surviving spouse moves to a new primary residence.
This bill proposes a constitutional amendment to allow the Texas legislature to set lower limits on the appraised value used for property taxes on both primary homes (residence homesteads) and other real property. Currently, homesteads have a 102.5% limit and other property has a 108% limit; this amendment would let the legislature establish lower percentages for both. If approved by voters in 2026, it would also make the 108% limit for non-homestead property permanent. The change would directly affect homeowners and property owners by potentially reducing their taxable value for local property tax calculations.
