Property Tax Legislation Bills Being Proposed in 2021

Watch Chandler's disclaimer video

Passed

• Schwertner R, et al: SB 725
• Effective on 9/1/21
• Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.

• Meyer R: HB 2429
• HRO Bill Analysis
• Effective immediately.
• Relating to the alternate provisions for ad valorem tax rate notices when the de minimis rate of a taxing unit exceeds the voter-approval tax rate.

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Sent to the Secretary of State

• Campbell R, et al: SJR 35 
  • HRO Bill Analysis
  • Proposing a constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on the school district ad valorem taxes on the spouse's residence homestead if the spouse is 55 years of age or older at the time of the person's death.
• Ellzey R: HJR 125
• HRO Bill Analysis
• Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.

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Sent to the Governor

• Nelson-R SB 63
• HRO Bill Analysis
• Chandler likes.
• The law currently limits email delivery to only primary residences. This bill would remove the restriction so notices could be delivered via email for all property types. It says "unless the notice is required to be sent by certified mail..."
  • I'd like to see a citizen be able to waive the right for it to be sent via certified mail. This costs money and maybe completely pointless if the owner isn't home to receive it. It broadens email communication to include the ARB, not just CAD.
• Limits CAD board members to 3 terms. Terms are 2 years, so this would limit the total years served to 6 years. 
• I like term limits in general on just about any government position
• Gives the CAD board the ability to fire ARB members (ie the jury in a protest hearing)
  • I like this, but I also realize my experience is limited to just a handful of counties. Some small counties may have a LOT more problems than mine, and I might not want the CAD to be able to mess with the ARB members. Right now the hiring/firing is too far removed from people that have day to day knowledge of the operations of protest hearings, so I like bring it a little closer to home. I just can't help but wonder what issues came up that caused the legislature to pass a bill that moved hiring and firing authority to a completely separate entity. In the end, I'd support this.

• Forces a CAD to respond to exemption applications within 90 days of being submitted. Requires the reason for denial to be stated.
  • I like efficiency. The quicker the better. I'm happy to put pressure on them. No pressure, no diamonds.
• Requires hearings to be conducted within 90 days of filing - I like
• Simplifies the protest form - I like

• Guillen D: HB 1544
•  HRO Bill Analysis
• Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land if the land is temporarily used for sand mining operations; authorizing a fee.
• Campbell R, et al: SB 611
• HRO Bill Analysis
• Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
• Campbell R, et al: SB 611 
• HRO Bill Analysis
• Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in the line of duty.
• Burrows R: HB 1869
  
  
• HRO Bill Analysis
• Relating to the definition of debt for the purposes of calculating certain ad valorem tax rates of a taxing unit.
• Walle D: HB 1931
• HRO Bill Analysis
• Relating to requirements for beneficial tax treatment related to a leasehold or other possessory interest in a public facility used to provide multifamily housing.
• Birdwell R: SB 742
• HRO Bill Analysis
• Relating to installment payments of ad valorem taxes on property in a disaster area.
• Campbell R: SB 794
• Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran.
• Sanford R: HB 2535
• HRO Bill Analysis
• Relating to the appraisal for ad valorem tax purposes of real property that includes improvements used for the noncommercial production of food for personal consumption.
• Burns R: HB 2941
• HRO Bill Analysis
• Relating to the appointment of appraisal review board members.
• Creighton R: SB 1088
• HRO Bill Analysis
• Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.
• Perry R:  SB 1245
• HRO Bill Analysis
• Relating to the farm and ranch survey conducted by the comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.
• Birdwell R: SB 1257
• HRO Bill Analysis
• Relating to the information required to be provided by the chief appraiser of an appraisal district to the comptroller in connection with the comptroller's central registry of reinvestment zones designated and ad valorem tax abatement agreements executed under the Property Redevelopment and Tax Abatement Act.
• Bettencourt R: SB 1421
• HRO Bill Analysis
• Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.
• Gervin-Hawkins D: HB 3610
• HRO Bill Analysis
• Relating to the applicability of certain laws to open-enrollment charter schools.
• Lucio D: SB 1315
• HRO Bill Analysis
• Relating to the determination that certain property is used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation-related commerce for purposes of the application of certain ad valorem tax laws.
• Bettencourt R:  SB 1427
• HRO Bill Analysis
• Relating to the applicability of the temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.
• Bettencourt R, et al: SB 1449
• HRO Bill Analysis
• Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.
• Bonnen R: HB 3629
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• HRO Bill Analysis
• Relating to the date a deferral or abatement of the collection of ad valorem taxes on the residence homestead of an elderly or disabled person or disabled veteran expires.
• Bettencourt R: SB 1438
• Relating to the effect of a disaster on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.
• Holland R: HB 3788
  
  
• HRO Bill Analysis
• Relating to the training and education of appraisal review board members.
• King, Phil R: HB 3833
• HRO Bill Analysis
• Relating to the additional ad valorem tax and interest imposed as a result of a change in the use of certain land.
• Meyer R: HB 3971
• Relating to the appraisal for ad valorem tax purposes of residential real property located in a designated historic district.
• Alvarado D: SB 1679
• HRO Bill Analysis
• Relating to the creation of an urban land bank by certain municipalities.
• Holland R: HB 3786
• HRO Bill Analysis
• Relating to the authority of the comptroller to send, or to require the submission to the comptroller of, certain ad valorem tax-related items electronically.
• Powell D: SB 1854
• Relating to an appeal through binding arbitration of an appraisal review board order determining a protest concerning a residence homestead for which the property owner has elected to defer the collection of ad valorem taxes.
• Lucio D:  SB 1919
• Relating to the authority of a property owner to participate by videoconference at a protest hearing by an appraisal review board.
• Bettencourt R: SB 1764
• HRO Bill Analysis
• Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.

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Still Pending

All of Middleton's bills seem to just be necessary to facilitate everything he's proposing in HB 1395. Skip straight to that one to get the big picture.

• Middleton-R HJR 77
• Chandler likes? I think? Wait a second... Did this bill just make it possible for a taxing entity to exempt the homeowner's primary residence from having to pay property taxes entirely? I don't know if I read that right, but if I did, this bill is awesome. It doesn't mandate the exemption, it just makes it possible for the exemption to go from a max of 20% up to 100%. I'm curious where the tax entity would get their revenue from, but if they think they can get away with no property tax, why not let them. I'm all in. 
• I read commentary saying this bill may only apply to elderly and disabled people. I may be missing it, but I don't read that limitation in the bill. The only limitation I see is limiting it to properties with a homestead exemption.  
• Middleton-R HJR 76
• This appears to be identical to HJR 77, but only applies to Chambers County or Galveston County. 
• Middleton-R HJR 75
• I think this is necessary just because he filed HB 1395. Go to my commentary on 1395 to see details.
• No appraisals, only purchase price.
• No more personal property tax. Who is going to pay the missing revenue?
• Legislature appoints members
• Middleton-R HB 1393
• Chandler likes. Allows a taxing entity to exempt 100% of the property value from being taxed
• Middleton-R HB 1392
• Its the same as HB 1393, but only applies to Galveston County.
• Middleton-R HB 1395
  • Chandler has mixed feelings. You can read my notes below. Its so much I decided to record this short video to provide some commentary.
  • First, this bill is 114pgs long. It seems this bill is necessary to change some of the terms used to match changes that occur in other bills (changing the governing structure to eliminate the appraisal district renaming it to appraisal office and governance lead by a board of directors instead to the county tax assessor) and eliminate phrases prohibited in other bills (eg taxing personal property). It must go through every mention of these things and strike through them... that takes a lot of pages.
  • It puts a lot of power in the hands of the tax assessor. It may spread his/her a little thin. The chief appraiser would still exist, but it would make the chief appraiser accountable to the tax assessor instead of a board of directors.
  • I like that the leader (tax assessor) would be elected by the people. This may ruffle the feathers of the city, county, and school districts because it changes the accountability structure. Currently, the appraisal district is ultimately accountable to the tax entities. This would shift ultimate accountability one step closer to the citizens. 
  • This eliminates CAD board of directors
  • The tax assessor could act as the chief appraiser or appoint a chief appraiser
    • to be eligible to be appointed as a chief appraiser, the person would need to be certified as a registered professional appraiser, but I'm not positive that the tax assessor would have to meet the same qualification if they decided to hold the office themselves
    • I'm curious if the tax assessor would receive the chief appraiser's salary if they didn't appoint someone
    • if appointed, the tax assessor gets to choose the salary of the chief appraiser.
  • This makes the power of the taxing entities to hold the appraisal district accountable equal to every citizen
  • There will still be an appraisal office. I think he changed the word "district" into the word "office" just so he could legitimately say that this bill abolishes the appraisal district. 
  • The tax assessor gets to pick how many ARB members they have (ie jury that decides the outcome of a protest)
  • • ARB members would be appointed by state legislators instead of a local administrative district judge
    • it's kind of silly for the legislators to be so involved in something local like this. 
    • To remove an ARB member the state legislators would need to vote... I think this is crazy. The taxpayer liaison would report to the legislators, also crazy. It should be more local.
      
  • Businesses would gain a ton from this bill because it eliminates personal property taxation
  • • I don't like BPP being taxed any more than I like real estate being taxed, but this would cause a big drop in revenue. Where would the missing revenue come from?
  • You would not be forced to disclose your property value, but if you did, you could file to limit the amount of increase.
  • • If you ever make a substantial improvement to your property (eg adding on a room), they are supposed to just value the add on and add it to your purchase price, but I bet they'd actually revalue the entire property. If you're replacing dilapidated structures, you must document the condition prior to improving/rebuilding the structure or else they might think you're improving the value.
    • This would cause a huge decrease in revenue which someone will still have to pay. I like the idea of not needing to appraise property, especially if it would allow us to get rid of the entire appraisal district system, but all of the same exact functions of the appraisal district would still exist. It would decrease the size of the appraisal district, but it wouldn't go away.
    • The missing revenue will be shifted onto fewer people. People will not want to move as often and upgrade their house as often. 
  • There's a section that omits portions of statute concerning unequal protests that I think might have a greater impact than I realize during this brief reading. It omits language by protesting on an unequal basis as a ratio of unequalness, but leaves the unequal basis as an absolute number... I don't fully understand it. I'm having trouble articulating it. I just think it is worth noting and coming back to if this bill makes progress. Its probably a necessary component caused by allowing people's appraised values to be capped by their purchase price. 
  • There are sections at the end of this bill that discuss amending language regarding the environmental protection agency, oil, oil spills, and all sorts of crazy stuff. I'm thinking these changes are either things that are snuck into the bill that actually don't pertain to anything else, or they are necessary changes because taxation of personal property is being eliminated. I'm not really sure. Its seems out of place, but what do I know.
  • I don't think this bill stands a chance being on the heels of passing SB2, the major tax reform bill. It's just too radical of a chance so soon after other major changes. 
  • I love this bill because someone just sat down and dreamed up a scenario that attempts to solve a bunch of problems. Its bold and audacious, which I like. I don't know that its right, but I love the proactive approach. It starts a new conversation. Now, the idea must go through the legislative process. I doubt it passes, but if it does, it will surely be changed quite a lot. I can't say I love the bill, but I can say I love that this conversation is going to take place.
    

• Kolkhorst R: SB 489
• Chandler loves.
• Reduces the maximum tax value increase per year from 10% down to 5%.
• On paper, the change is only a few characters, which I really like. In reality, the net affect to my pocket book would be HUGE. The original law that caps at 10% wasn't written with the thought we could be living in a time like we are in right now. This one change fixes a TON. Great job Kolkhorst!
• Kolkhorst R: SJR 31
• Chandler loves
• I think this is just a necessary step if you want SB 489 to pass. I think it requires this constitutional amendment. It basically serves the same function as SB 489 by just allowing SB 489 to happen. 
• White R: HB 528
• More comments soon to come: Caps commercial property
• Chandler dislikes.
• White R: HJR 30
• Necessary to make HB 528 possible
• Cain R: HB 1421
• More comments soon to come: Temporary exemption for property affected by disaster
• Dutton D: HJR 74
• More comments soon to come: Necessary for HB 1335. Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and the expiration of certain tax preferences if not reauthorized by law.
• Dutton D: HB 1335
• More comments soon to come: Relating to a periodic review and expiration dates of state and local tax preferences.
• Bucy D: HJR 79
• More comments soon to come: Necessary for HB 1420. Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in an incident directly related to the member's military service while serving on active duty.
• Bucy D: HB 1420
• More comments soon to come: Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed or fatally injured in an incident directly related to the member's military service while serving on active duty.
• HB 1469:
• More comments soon to come: Relating to the appraisal of land for ad valorem tax purposes as qualified open-space land following a transfer between family members.
• SB 524:
• More comments soon to come: Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
• Davis R: HB 1577 
• Relating to a temporary limitation on the appraised value of certain real property in specified areas for ad valorem tax purposes.
• Davis R: HJR 81
• Proposing a constitutional amendment to authorize the legislature to permit certain political subdivisions to adopt a temporary limitation on the appraised value for taxation of certain real property located in specified areas.
• Allison R: HJR 83 
• Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.

• Murphy R: HB 1556
• Relating to the Texas Economic Development Act.
• Middleton R: HB 1567
• Relating to the system for appraising property for ad valorem tax purposes.
• Middleton R: HB 1568
• Relating to the school district property value study conducted by the comptroller of public accounts.

• Raymond D: HB 1628
• Relating to the correction of an ad valorem tax appraisal roll and related appraisal records
• Hinojosa D: SB 594
• Relating to the provision of solid waste disposal services by certain counties; authorizing a fee.
• Zaffirini D: SB 613
  
  
• Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.
• Rodriguez D: HB 1858 

• Relating to the authority of the governing body of a taxing unit that adopts an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to set the minimum dollar amount of the exemption to which an individual is entitled in a tax year.

• Middleton R: HB 1881
•  Relating to the exemption from ad valorem taxation of certain real property leased to and used by certain educational organizations.
• Rodriguez D: HJR 91
• Proposing a constitutional amendment authorizing the governing body of a political subdivision that adopts an exemption from ad valorem taxation of a percentage of the market value of an individual's residence homestead to set the minimum dollar amount of the exemption to which an individual is entitled in a tax year.
• Martinez Fischer D: HB 1828
• Relating to the payment in installments of ad valorem taxes on a residence homestead.
• Johnson D: HB 1762
• Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

• Vasut R: HB 1789
• Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
• Allison R: HB 1797
• Relating to ad valorem and franchise tax credits for donations to school districts to create or support career and technical education programs or courses.
• Shaheen R: HB 1798
• Relating to the effect of a disaster declaration on the ad valorem tax rate of a taxing unit other than a school district and the appraised value of certain property in the taxing unit.
• Johnson D: HJR 88
• 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.
• Allison R: HJR 89
• Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed by a school district on property owned by a business entity that donates money to the district to create or support career and technical education programs or courses.
• Shaheen R: HJR 90
• Proposing a constitutional amendment to authorize the legislature to provide for a temporary limitation on the appraised value for ad valorem tax purposes of real property located in a political subdivision any part of which is located in an area that at any time during the preceding tax year was declared a disaster area.
• West D: SB 638
• Relating to the definition of "indigent defense compensation expenditures" for purposes of the adjustment of a county's no-new-revenue maintenance and operations rate to reflect increases in those expenditures.
• Springer R: SB 670
• Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.
• Seliger R: SB 671
• Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.
• Seliger R: SJR 38
• Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.
• Lucio III D: HB 2014
•  Relating to ad valorem taxation.

• Leman R: HB 2043
• Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.
• Paxton R: SB 734
• Relating to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child in a foster or adoptive home.

• Cason R: HB 2084
• Relating to the eligibility of property used for renewable energy electric generation for ad valorem tax benefits under the Texas Economic Development Act.
• Shaheen R: HB 2074
• Relating to reducing school district maintenance and operations ad valorem taxes through the use of certain surplus state revenue.
• Muñoz, Jr D: HB 2212
• Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.

• Shine R: HB 2245
• Relating to notice to a property owner by an appraisal district of a change in the account number assigned to the property by the district for purposes of the appraisal records.
• Schofield R: HB 2294
• Relating to an exemption from ad valorem taxation by a school district of a dollar amount or a percentage, whichever is greater, of the appraised value of a residence homestead, a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
• Schofield R: HJR 107
• Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect any increase in the exemption amount.
• Zwiener D: HB 2342
• Relating to installment payments of ad valorem taxes imposed on residence homesteads.

• Middleton R: HB 2280
• Relating to the sale, development, or acquisition of certain property by certain navigation districts, including the Port of Houston Authority of Harris County, Texas; removing authority to own certain property, acquire certain property, and make related changes to the board of commissioners and name of the navigation district; requiring the sale or development of certain property.
• Shine R: HB 2413
• Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
• Krause R: HB 2403
• Relating to the procedure for selecting the members of the board of directors of an appraisal district.
• Murr R: HB 2428
• Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.
• Slaton R: HB 2372
• Relating to decommissioning requirements for certain solar facilities.
• Hall R: SB 829
• Relating to decommissioning requirements for certain solar facilities.
• Goodwin D: HB 2488
• Relating to disclosure under the public information law of certain records of an appraisal district.
• Eckhardt D: SB 887
• Relating to the authority of the governing body of a taxing unit to adopt a local option residence homestead exemption from ad valorem taxation of a percentage or a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

• Eckhardt D: SJR 42
• Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt a residence homestead exemption from ad valorem taxation of either a percentage or a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
• Martinez D: HJR 115
• Proposing a constitutional amendment relating to the maximum tax rate that may be imposed on property in an emergency services district.
• Rogers R: HB 2804
• Relating to notice by an appraisal district to an owner of the surface estate of real property of the owner's right to file a report of decreased value.
• Patterson R:  HB 2832
• Relating to an exemption from ad valorem taxation of the residence homesteads of certain disabled first responders and their surviving spouses.
• Patterson R: HJR 119
• Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homesteads of certain disabled first responders and their surviving spouses.
• Huffman R: SB 1029
• Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.
• Hughes R:  SB 1034
• Relating to the inclusion in a notice of appraised value of a property owner's residence homestead delivered to the owner by the chief appraiser of an appraisal district of information regarding the sales prices of other single-family homes in the same neighborhood.
• West D: SB 1027
• Relating to the authority of an owner of certain residential real property to pay the ad valorem taxes imposed on the property in installments.
• Shine R: HB 2959
• Relating to the appeal of a determination by the comptroller of public accounts of a protest of the comptroller's findings in a study of school district property values.

• Geren R: HB 2980
• Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
• Krause R: HB 2944
• Relating to the study of school district property values conducted by the comptroller of public accounts.

• Shine R: HB 2958
• Relating to the scope of the review of an appraisal district by the comptroller of public accounts.
• Cason R: HB 2971
• Relating to the repeal of the Texas Economic Development Act.
• Morrison R: HB 3040
• Relating to the continuation and application of the Texas Economic Development Act.
• Creighton R: SB 1096
• Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
• Kolkhorst R: SB 1104
• Relating to the verification of information provided to the comptroller and contained in reports on compliance with agreements under the Texas Economic Development Act.
• Creighton R: SJR 46 
• Proposing a constitutional amendment to authorize the legislature to set a lower limit and provide for more than one limit on the maximum appraised value of a residence homestead for ad valorem taxation.
• Ellzey R:  HB 3070
• Relating to the amount of the exemption from ad valorem taxation to which certain disabled veterans and the surviving spouses and children of certain veterans are entitled.
• Slaton R: HB 3171
• Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
• Moody D: HB 3230 
• Relating to the continuation and application of the Texas Economic Development Act.
• Ellzey R: HJR 124
• Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by certain disabled veterans and the surviving spouses and children of certain veterans.
• Paxton R: SB 1131

• Relating to the calculation of "last year's levy" for purposes of calculating certain ad valorem tax rates of a taxing unit.

• Capriglione R: HB 3236
• Relating to the temporary exemption of certain tangible personal property related to certain colocation data centers from sales and use taxes.
• Thierry D: HB 3260
  
  
• Relating to ad valorem taxation, including the disclosure of the sales price of real property to use in appraising property for ad valorem tax purposes and the effect of an unfunded mandate on the use by a political subdivision of ad valorem tax revenue.
• Metcalf R: HB 3322
• Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
• Metcalf R: HB 3317 
• Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.
• Metcalf R: HB 3321
• Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
• Bernal D: HB 3328
• Relating to the periodic review and expiration dates of state and local tax preferences.
• Rodriguez D: HB 3359
• Relating to the authority of the governing body of a taxing unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead and the treatment of such an exemption in the calculation of certain ad valorem tax rates.
• Deshotel D: HB 3439
• Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
• Thierry D: HJR 129
• Proposing a constitutional amendment authorizing the governing body of a political subdivision to adopt a residence homestead exemption from ad valorem taxation of either a percentage or a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
• Metcalf R: HJR 131 
• Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.
• Metcalf R: HJR 132
• Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for ad valorem taxation.
• Rodriguez D: HJR 136
• Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
• Hall R: SB 1207
•  Relating to the requirements for eligibility for a limitation on the appraised value of property for school district maintenance and operations ad valorem tax purposes under the Texas Economic Development Act and the imposition of a penalty for failure to meet certain eligibility requirements.
• Kolkhorst R: SB 1211
• Relating to the determination of the total taxable value of property in a school district that has entered into an agreement under the Texas Economic Development Act.
• Meyer R:  HB 3376

• Relating to the effect of a disaster on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.

• Goldman R: HB 3437
• Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
• Meyer R: HB 3509
  
  
• Relating to the system for appraising property for ad valorem tax purposes.

• Shine R: HB 3680
• Relating to public notice of the availability on the Internet of property-tax-related information.
• Bettencourt R: SB 1436
• Relating to the appeal of a determination by the comptroller of public accounts of a protest of the comptroller's findings in a study of school district property values.

• Shine R: HB 3540
• Relating to the eligibility for unemployment compensation benefits of individuals who serve on the appraisal review board of an appraisal district.
• Meyer R: HB 3585
• Relating to information regarding certain noncompliance by an appraisal district in the Texas Department of Licensing and Regulation records of a professional property tax appraiser serving as chief appraiser for the district.
• Paxton R: SB 1413
• Relating to the electronic delivery of certain communications and payments required or permitted under the Property Tax Code; authorizing a fee.

• Bettencourt R: SB 1422
• Relating to the number of days that certain tangible personal property that is exempt from ad valorem taxation due to its location in this state for a temporary period may be located in this state for the purpose of qualifying for the tax exemption.
• Bettencourt R: SB 1428
• Relating to the applicability of the exemptions in the event of a disaster from certain limitations on the ad valorem tax rate of a taxing unit.

• Bettencourt R: SB 1432
• Relating to the eligibility for unemployment compensation benefits of individuals who serve on the appraisal review board of an appraisal district.
• Bettencourt R: SB 1435
• Relating to the scope of the review of an appraisal district by the comptroller of public accounts.
• Bettencourt R: SJR 57
• Proposing a constitutional amendment to extend the number of days that certain tangible personal property that is exempt from ad valorem taxation due to its location in this state for a temporary period may be located in this state for the purpose of qualifying for the tax exemption.

• Rose D: HB 3482
• Relating to the definition of "indigent defense compensation expenditures" for purposes of the adjustment of a county's no-new-revenue maintenance and operations rate to reflect increases in those expenditures.
• Deshotel D: HB 3490
• Relating to the authority of an owner of residential rental property on which a tenant has defaulted on the obligation to pay rent during the COVID-19 pandemic to pay the ad valorem taxes imposed on the property in installments.
• Bettencourt R: SB 1423 
• Relating to the prepayment of ad valorem taxes.
• Bettencourt R: SB 1431
• Relating to the assessment and collection of ad valorem taxes imposed by a school district.
• Paxton R: SB 1412
• Relating to an additional ad valorem road tax for the maintenance of county roads.

• Bettencourt R: SB 1433
• Relating to tax increment financing.
• Bettencourt R: SB 1424
• Relating to the date for ordering or holding an election to ratify the ad valorem tax rate of a school district; making conforming changes.

• Button R:  HB 3890
• Relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.
• Geren R: HB 3995
• Relating to the award of attorney's fees to a prevailing property owner in a judicial appeal of certain ad valorem tax determinations.
• Rogers R:  HB 4004
• Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.
• Springer R: SB 1735
• Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.
• Shaheen R: HB 3694
• Relating to a limitation on the appraised value of certain rapidly appreciating residence homesteads for ad valorem tax purposes.
• Button R: HB 3795
• Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.
• Lucio III: HB 3811
• Relating to ad valorem taxation.
• Romero, Jr. D: HB 3910
• Relating to the authority of the chief appraiser of an appraisal district to consider sales of property to governmental units when using the market data comparison method to determine the market value of real property for ad valorem tax purposes.
• Talarico D: HB 3939
• Relating to a requirement that a purchaser of commercial real property disclose the sales price of the property to the appraisal district and to the use of that information by the appraisal district; creating a criminal offense.
• Crockett D:  HB 3978
• Relating to a credit against the ad valorem taxes imposed on property on which certain solar energy devices have been installed.
• Allison R: HB 4024
• Relating to a limitation on the appraised value of real property for ad valorem tax purposes.
• Howard D: HB 4033 
• Relating to late applications for exemptions from ad valorem taxation for disabled veterans.
• Collier D: HB 4046 
• Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.
• Crockett D: HJR 144
• Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.
• Allison R: HJR 145
• Proposing a constitutional amendment to authorize the legislature to limit the appraised value of real property for ad valorem tax purposes to the value when the owner acquired the property and to provide for determining that value on the basis of the purchase price of the property, if applicable.
• Collier D:  HJR 146
• Proposing a constitutional amendment authorizing the legislature to provide that the officials responsible for appraising property for ad valorem taxation in a county may exclude from consideration the value of new or substantially remodeled residential property when determining the market value of an older residence homestead located in or near a tax increment financing reinvestment zone.
• Creighton R: SB 1644
• Relating to the determination of the market value of property for ad valorem tax purposes.

• Springer R: SB 1711
• Relating to state and local taxes and fees; imposing a tax; imposing fees.
• Springer R: SJR 63
• Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district a portion of the appraised value of an individual's residence homestead.
• White R: HB 3770
• Relating to the repeal of or limitations on certain state and local taxes, including ad valorem taxes, the enactment of state and local value added taxes, and related school finance and administration reform; imposing taxes.
• Muñoz, Jr. D: HB 3824
• Relating to the calculation of the penalty imposed on a delinquent ad valorem tax.
• Cole D: HB 3841
• Relating to the adjustment of the voter-approval tax rate of a taxing unit to reflect public spending necessary to correct a deficiency in the first response capacity of a fire or police department of the taxing unit.
• Herrero D: HB 3945
• Relating to the authority of the governing body of a taxing unit to waive penalties and interest on delinquent ad valorem taxes imposed on property located in a disaster area.
• Goldman R: HJR 141
• Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

• Meyer R: HB 2100
• Relating to the system for appraising property for ad valorem tax purposes.
• Bonnen R: HB 4179
• Relating to the procedures to be used by an appraisal district in resolving a protest following the filing of a notice of protest by a property owner.
• Hull R: HB 4269
• Relating to the procedure to be used by an appraisal review board to conduct a hearing on a protest.
• Meza D: HB 4060
• Relating to eligibility for an exemption from ad valorem taxation of a historic site.
• Sanford R: HB 4148
• Relating to the repeal of the additional ad valorem taxes imposed as a result of certain changes in the use of certain land.
• Buckley R: HB 4150
• Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
• Lopez D: HB 4151
• Relating to the actions required to be taken by tax officials before taking action to collect delinquent ad valorem taxes on the residence homestead of an individual who is elderly or disabled.
• Spiller R: HB 4152
• Relating to the qualification of certain land that is adjacent to other qualified open-space land for appraisal for ad valorem tax purposes as qualified open-space land.
• Allison R:  HB 4206
• Relating to a study of the desirability, feasibility, and effects of limiting the appraised value of real property for ad valorem tax purposes to the value when the owner acquired the property and determining that value on the basis of the purchase price of the property, if applicable.
• Murr R: HB 4209
• Relating to the valuation of appraised value of qualified open-space land.
• Meyer R: HB 4242
•  Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
• Perez D: HB 4253
• Relating to the procedure for qualifying for the exemption from ad valorem taxation of pollution control property.
• Craddick R: HB 4315
• Relating to the eligibility of a county assessor-collector to serve on the board of directors of an appraisal district.
• Stephenson R: HB 4317
• Relating to the adjustment of the limitation on the amount of ad valorem taxes imposed by a school district on the residence homestead of an elderly or disabled person if the school district adopts, changes the amount of, or rescinds a local option residence homestead exemption.
• Shine R: HB 4319
• Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land based on its use to raise or keep bees.
• Shine R: HB 4320
• Relating to the appraisal of land for ad valorem tax purposes on the basis of its productive capacity.
• Zwiener D: HB 4348
• Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, a reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount, and the protection of school districts against the resulting loss in local revenue.
• Moody D: HB 4351
• Relating to the purposes for which property must be used to be eligible for ad valorem tax benefits under the Texas Economic Development Act.
• Deshotel D: HB 4460
• Relating to certain requirements regarding the creation of qualifying jobs for the purpose of eligibility for a limitation on appraised value of property for ad valorem tax purposes under the Texas Economic Development Act.
• Murphy R: HB 4495
• Relating to the allocation for ad valorem tax purposes of the value of vessels and other watercraft used outside this state.
• Sanford R:  HJR 149
• Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
• Gates R: HJR 157
• Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed on the property of certain businesses that are required to close by an order, proclamation, or other instrument issued by a state or local official as a result of a disaster.
• Eckhardt D: SB 1840
• Relating to the system for appraising property for ad valorem tax purposes.
• Eckhardt D: SB 1841
• Relating to the school district property value study conducted by the comptroller of public accounts.
• Powell D: SB 1850
• Relating to a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.
• Blanco D: SB 1906
• Relating to the purposes for which property must be used to be eligible for ad valorem tax benefits under the Texas Economic Development Act.
• Paxton R: SB 1953
• Relating to the procedures for requesting or applying for certain ad valorem tax refunds and exemptions.
• Hughes R: SB 1993 
• Relating to imposing a tax on the value of tax preferences received by wind and solar electric generators.
• Springer R: SB 1994
• Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land based on its use to raise or keep bees.
• Springer R: SB 1995
• Relating to the appraisal of land for ad valorem tax purposes on the basis of its productive capacity.
• Powell D: SJR 65
  
  
• Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.
• Middleton R: HB 4170
• Relating to a requirement that the voter-approval tax rate of certain taxing units be adjusted to reflect changes in the amount of money received by the taxing unit directly from the federal government.
• Guillen D: HB 4563
• Relating to notice of the form to be used by a person to request a written statement stating whether there are any delinquent ad valorem taxes owed by the person to certain taxing units.
• Campbell R:  SB 1886
• Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect delinquent tax, or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the delinquent tax roll of a taxing unit.
• Johnson, Jarvis D: HB 4065
• Relating to the creation of an urban land bank by certain municipalities.
• Stephenson R: HJR 155
• Proposing a constitutional amendment authorizing the legislature to provide for the adjustment of the limitation on the amount of ad valorem taxes imposed by a school district on the residence homestead of an elderly or disabled person if the school district adopts, changes the amount of, or rescinds a local option residence homestead exemption.
• Eckhardt D: SB 2030
• Relating to requirements for beneficial tax treatment related to a public facility used to provide affordable housing.
• King, Tracy D: HB 4429
• Relating to notice of water and wastewater requirements for the foreclosure sale of residential properties by certain political subdivisions.
• Zaffirini D: SB 1924
• Relating to notice of water and wastewater requirements for the foreclosure sale of residential properties by certain political subdivisions.

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Dead

• Hancock-R SB 449 
• Chandler likes, but I'm a bit confused.
• I think this bill allows someone to sue to implement different procedures for a protest hearing. If I'm right it seems like an example would be that it would allow someone to, for example, sue to force the board to allow each side to take 30 min to present their case. Or, perhaps I could sue to allow the owner to provide additional clarifying statements to the board after their deliberations have started. It could present a problem if too many of these suits are filed. I have a feeling it would be rarely used, but I think this is a great thing to pass so that a protest that requires something outside the box can be heard fairly.
• Middleton-R HB 1391
• Chandler likes.
• Clarifies to ensure the max rate a voter gets stuck with is the no new revenue rate if voters vote down the proposed new rate. It ensures a refund check will be issued according to the lower rate
• Allison R: HB 1601 
• Relating to a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
• Deshotel D: HB 1502
• Relating to the extension of the expiration of certain parts of the Texas Economic Development Act.
• Schofield D: HB 1705
• Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
• Schofield D: HJR 84
• Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
• White R: HB 2288
• Relating to the repeal of the additional ad valorem taxes imposed as a result of the sale or change in the use of land appraised as agricultural or open-space land.
• Landgraf R: HB 2292
• Relating to the appraisal for ad valorem tax purposes of a real property interest in oil or gas in place.
• Krause R: HB 2311
• Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
• White R: HJR 106
• Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted to a purpose other than agricultural use or sold.
• Krause R: HJR 108 
• Proposing a constitutional amendment to authorize the legislature to establish a lower limit on the maximum appraised value of residence homesteads for ad valorem tax purposes and to establish a limit on the value of single-family residences other than residence homesteads for those purposes.
• Cook R: HB 2489
• Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for a specified period after a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
• Creighton R: SB 1099
• Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.
• Shine R: HB 3193
•  Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.
• Shine R: HB 3243
• Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.
• Birdwell R: SB 1255
• Relating to the Texas Economic Development Act.
• Birdwell R: SB 1256
• Relating to the eligibility of certain property for an ad valorem tax abatement under the Property Redevelopment and Tax Abatement Act if certain renewable energy devices are installed or constructed on the property.
• Kuempel R: HB 3267
• Relating to a restriction on the use of money in the tax increment fund for a tax increment financing reinvestment zone created by certain home-rule municipalities.
• Bettencourt R: SB 1434
• Relating to public notice of the availability on the Internet of property-tax-related information.
• Bettencourt /Springer R: SB 1366
• Relating to ad valorem tax sales of personal property seized under a tax warrant.
• Bettencourt R: SB 1429
• Relating to the alternate provisions for ad valorem tax rate notices when the de minimis rate of a taxing unit exceeds the voter-approval tax rate.
• Gutierrez D: SB 1446
• Relating to the collection of delinquent property taxes.
• Birdwell R: SB 1586
• Relating to the governance and administration of an appraisal district.
• Murr R: HB 4099
• Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.
• Rodriguez D: HB 4270
• Relating to the procedures for requesting or applying for certain ad valorem tax refunds and exemptions.
• King, Tracy D: HB 4411
• Relating to the property tax appraisal option of rural utilities for rendering market value for property which falls into multiple tax jurisdictions.

Last updated 06/02/2021 at 4:20 pm.