Budget & Taxes

introduced · Texas · House Aug 19, 2025

HJR 28: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of certain commercial real property for ad valorem tax purposes.

HJR 28 proposes a constitutional amendment allowing Texas lawmakers to cap the taxable value of certain commercial properties. It would let the legislature limit a property’s appraised value for property taxes to 120% (or a higher percentage set by law) of its prior year’s value, but only for properties meeting specific definitions and market value thresholds. This cap would apply only to commercial real estate owners who qualify under future laws defining "commercial property" and meeting eligibility rules. The amendment requires voter approval in 2026 and would expire if a property changes ownership or no longer qualifies as commercial.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps taxable value of commercial property at 120% of prior year, reducing tax revenue for qualifying properties, opposing stronger tax collection.90% confidence

Sub-Topics Business Taxes Property Tax

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in committee · Texas · House Aug 20, 2025

HB 85: Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

HB 85 changes the voter approval requirement for property tax increases in Texas. It requires a two-thirds majority (instead of a simple majority) of votes cast in an election to approve a tax rate exceeding a taxing unit’s current voter-approved rate. The bill mandates that election notices clearly show three rates: the proposed tax rate, the "no-new-revenue" rate (same as previous year), and the "voter-approval" rate (highest rate without an election). This directly affects cities, school districts, and other local taxing units seeking to raise property taxes beyond their existing approved limit. The change aims to strengthen voter control over significant tax hikes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 2/3 voter approval for property tax increases, restricting tax hikes and limiting government revenue from property taxes.90% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 219: Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

HB 219 limits annual increases in the appraised value used to calculate property taxes for Texas primary residences (homesteads). It caps yearly increases at either the previous year's market value or a formula based on 10% of last year's value plus last year's value plus new improvements. The bill directly affects homeowners with homestead properties by preventing rapid tax increases tied to rising property values. It would take effect January 1, 2027, but only if voters approve a related constitutional amendment in 2025. If the amendment fails, the bill has no effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesCapping annual property tax increases for homesteads provides direct tax relief to homeowners, aligning with fiscal responsibility and tax relief indicators.95% confidence ✓ HousingSupports HousingCapping annual property tax increases for homesteads prevents rapid cost spikes, directly supporting housing affordability for existing homeowners by stabilizing costs.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Texas · House Aug 20, 2025

HB 100: Relating to the use of certain federal funds received by the state to provide property tax refunds to Texas homestead owners.

HB 100 directs Texas to use federal border security funds (from Public Law 119-21) to issue one-time cash payments to qualifying Texas homestead property owners. The comptroller would deduct up to $28 million for administrative costs from funds received by April 30, 2026, then divide the remainder equally among all households with a homestead exemption as of January 1, 2026. Each eligible household would receive a single payment by August 1, 2026, with the rebate treated as non-taxable income that won’t affect state benefit eligibility. Any federal funds received after May 1, 2026, would instead be deposited into the state treasury for school district property tax rate compression.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects federal funds to provide property tax refunds to homestead owners, offering tax relief to qualifying households.90% confidence

Sub-Topics Audits & Accountability Property Tax

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in committee · Texas · House Aug 20, 2025

HJR 16: Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

HJR 16 proposes a constitutional amendment to exempt the full market value of a primary residence from property tax for two groups: homeowners aged 65 or older who have held the homestead exemption for at least 10 years, and surviving spouses who were 55 or older when their spouse died and continue living in the home. The amendment requires the legislature to create revenue protection formulas for school districts and allows continued tax collection for property-secured debt obligations until those debts are paid. If approved by voters in May 2026, the exemption would take effect January 1, 2027, providing significant tax relief for eligible elderly homeowners and their surviving spouses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts elderly homeowners from property tax with school revenue protection, balancing tax relief and fiscal responsibility while addressing Taxation--Property-Exemptions and State Finances.95% confidence ✓ EducationSupports EducationRequires revenue protection formulas for school districts to offset tax exemption impact on education funding, directly addressing school finance in bill's summary.90% confidence

Sub-Topics Property Tax

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in committee · Texas · House Aug 20, 2025

HB 245: Relating to the collection of delinquent ad valorem taxes.

This bill changes how Texas property tax collectors handle overdue payments. It requires tax collectors to apply payments first to the actual tax amount owed, not penalties or interest, unless the property owner specifies otherwise in writing. It also caps total penalties and interest on delinquent taxes at $500, regardless of what would otherwise be calculated under existing law. These changes apply only to payments received after the bill becomes effective.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps penalties/interest on delinquent taxes at $500, reducing taxpayer burden and aligning with tax relief measures for property owners.95% confidence

Sub-Topics Property Tax

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introduced · Texas · House Aug 20, 2025

HJR 30: Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

HJR 30 proposes a constitutional amendment to allow Texas cities, counties, and other local governments (excluding school districts and junior colleges) to limit property taxes on the primary homes of low-income elderly (65+) or disabled residents and their surviving spouses. It would let local governments set a tax cap that cannot increase as long as the homeowner maintains their qualifying homestead exemption, or require a voter referendum if 5% of registered voters petition for it. Surviving spouses aged 55+ who meet financial criteria would retain the tax cap after the homeowner's death. The amendment does not create new taxes but restricts existing property tax increases for eligible homeowners, with exceptions for significant home improvements. This is a proposed constitutional change, not an enacted law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for low-income elderly/disabled homeowners by capping homestead taxes, reducing their tax burden per constitutional amendment proposal.95% confidence ✓ HousingSupports HousingProvides property tax relief for low-income elderly/disabled homeowners, preventing displacement and supporting housing affordability for vulnerable residents.85% confidence

Sub-Topics Property Tax Homeownership Property Development Property Taxes

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in committee · Texas · House Aug 20, 2025

HB 38: Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.

This bill changes the interest rate applied to property tax deferrals for qualifying primary residences (homesteads). It sets the interest rate during deferral to the lower of 5% or the 5-year Treasury rate (reported by the Federal Reserve), replacing the previous tax code rate. Homeowners who qualify for tax deferral will pay less interest under this change, though interest accrued before filing the deferral request remains preserved. The law takes effect December 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers interest rate on property tax deferrals for homesteads, reducing costs for qualifying homeowners - tax relief for primary residences.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Texas · House Aug 25, 2025

HJR 38: Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

This bill proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the increased value of residential homes resulting from energy efficiency upgrades, such as solar panels or improved insulation. It would authorize the legislature to define eligible improvements and set requirements for the exemption. The amendment requires voter approval in the May 2026 election. If passed, it would enable local governments to reduce property tax assessments for homeowners who install qualifying energy-saving features.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProposes property tax exemption for energy efficiency upgrades, reducing government revenue from property taxes and weakening the tax base.92% confidence ✓ EnergySupports EnergyProposes tax exemption for energy efficiency home improvements (e.g., solar panels), directly incentivizing conservation and renewable adoption per bill's summary and subjects.95% confidence ✓ EnvironmentSupports EnvironmentPromotes energy efficiency upgrades (solar panels, insulation) via property tax exemptions, directly advancing environmental conservation and reducing home energy consumption.90% confidence

Sub-Topics Property Tax Tax Incentives Energy Efficiency Solar

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introduced · Texas · House Aug 15, 2025

HB 132: Relating to the repeal of the Texas Advanced Nuclear Energy Office.

HB 132 repeals the Texas Advanced Nuclear Energy Office, established by HB 14 in the 2025 legislative session. It directs the comptroller to transfer all funds previously allocated to this office to the Texas Education Agency. The funds will be used to reduce the state's compression percentage under the education funding formula, which lowers the amount the state must contribute to public school budgets. This change directly affects state budget allocations for public education by redirecting previously designated funds. The bill does not create new policy but modifies existing financial mechanisms.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill redirects funds from nuclear office to education, reducing state's required contribution to public schools by lowering compression percentage, effectively defunding state education budget obligations.92% confidence ✗ EducationOpposes EducationBill redirects funds to reduce state's education contribution by lowering compression percentage, effectively defunding public schools.90% confidence ✗ EnergyOpposes EnergyBill repeals Texas Advanced Nuclear Energy Office, defunding a dedicated energy office and redirecting funds to education. This directly weakens state support for nuclear energy infrastructure.90% confidence

Sub-Topics Audits & Accountability State Budget School Funding Nuclear

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