This bill proposes a constitutional amendment to limit property taxes on primary homes for disabled or elderly Texans. It would prevent local governments (counties, cities, or school districts) from raising taxes on homesteads owned by people aged 65+ or disabled residents, and their surviving spouses aged 55+ after the owner’s death. The tax limit would transfer if the homeowner moves within the same taxing district, and local governments could hold elections (with 5% voter petition) to adopt this rule. Currently referred to the Ways & Means committee, this amendment would require voter approval to take effect.
HB 299 limits annual increases in the taxable value of Texas homestead properties for property tax purposes. It restricts annual increases to either 10% of the previous year's appraised value plus new improvements, or the previous year's market value - whichever is lower. This applies to homeowners who qualify for the homestead exemption under Section 11.13 of the Tax Code and must file a separate application with their appraisal district. The bill directly affects residential property owners seeking to limit annual tax increases on their primary homes.
HB 105 changes how local governments calculate property tax rates (taxes based on property value) and establishes a new approval process for tax rates exceeding the level previously approved by voters. Taxing units, such as cities, counties, or school districts, would need to follow this specific procedure to raise property taxes above the voter-approved limit. This bill directly affects property owners, as their tax bills could be influenced by these updated rules. The bill also includes minor adjustments to other related laws to maintain consistency with these changes.
This constitutional amendment proposal would allow Texas lawmakers to cap the taxable value of commercial properties for property tax purposes. Specifically, it would authorize the legislature to limit a property's appraised value to either 110% (or a higher percentage) of its previous year's appraised value or its current market value - whichever is lower. The cap would apply only to properties meeting legislative definitions and eligibility criteria, such as having a market value below a specified threshold. The amendment requires voter approval in a 2026 election before taking effect.
HB 177 affects junior college districts, hospital districts, and other non-school taxing units with maintenance/operations property tax rates of 2.5 cents or less per $100 of taxable value. It temporarily treats "foregone revenue" as zero for these units before 2026, altering how tax rates are calculated to avoid requiring voter approval for certain rate increases. The bill provides specific formulas for determining "no-new-revenue" and "voter-approval" tax rates, including adjustments when new sales tax revenue is generated. These changes expire December 31, 2028.
This bill proposes a constitutional amendment to ban ad valorem taxes (property taxes) in Texas after January 1, 2031. It would prevent cities, counties, and other local governments from levying these taxes on real or personal property starting in 2031. The amendment also requires the state to guarantee repayment of school district bonds issued before November 4, 2025, that were secured by pre-2031 property taxes. The proposed amendment must be approved by voters in the November 4, 2025, election.
HB 184 modifies Texas property tax rules to limit annual increases in the appraised value of homestead properties (primary residences qualifying for tax exemptions). It raises the annual cap on value increases from 5% to 10% of the prior year's appraised value, plus the cost of new improvements. This change directly affects Texas homeowners who claim homestead exemptions, preventing sudden large tax hikes when property values rise rapidly. The bill takes effect January 1, 2027, and applies to properties owned as of January 1 of the tax year.
HB 84 limits annual increases in the appraised value used for property taxes on certain homes and real estate. It caps the maximum increase for residence homesteads at 2.5% of the previous year's appraised value plus the full value plus new improvements (down from a previous 10% cap). For other real property, it sets a similar cap at 8% (down from 20%). The bill directly affects Texas homeowners and property owners whose tax assessments would otherwise rise more steeply, by changing how appraisal offices calculate yearly value adjustments. This policy change aims to slow property tax increases for eligible properties.
HB 101 requires local governments (excluding school districts) to obtain voter approval within 30 days for temporary tax rate increases implemented under disaster declarations. Specifically, it applies to tax hikes adopted between May 28, 2025, and December 31, 2025, under Texas Tax Code Section 26.042(c-1). If voters do not approve the increase within 30 days, the tax rate automatically reverts to its pre-disaster level. The bill mandates that any required election follow standard procedures outlined in Chapter 26 of the Tax Code. This applies only to non-school district taxing units using disaster-related tax rate calculations during the specified period.
HJR 32 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for certain landowners. It would authorize exempting up to 35% of the appraised value of non-irrigated land (at least half an acre) located in designated "priority groundwater management areas." The exemption would not apply to land already covered by other appraisal laws. This change would directly affect landowners in specific groundwater regions who meet the eligibility criteria, but the actual tax relief would depend on future legislation implementing the exemption.
