Texas 2025 - 89th 1st C.S.

Texas House Bill HB168

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

Impact

One of the most notable aspects of HB168 is that it seeks to stabilize property taxes for small commercial property owners, which has been a major concern during economic downturns or in the wake of recovery from natural disasters. The limitation, if instituted, means that appraisers are restricted in how much they can raise the assessed value of qualifying properties. This could help ensure that small businesses remain viable even as property values fluctuate due to market pressures.

Summary

House Bill 168 proposes a limitation on the increases in the appraised value of certain commercial real properties specifically for ad valorem tax purposes. The bill introduces restrictions on how much the appraised value of these properties can increase each year, aiming to protect small business owners from rising property taxes that could potentially hinder their financial stability. This legislation focuses particularly on commercial properties valued at $10 million or less. If approved by voters in a future constitutional amendment, this bill could significantly change the landscape for property taxation for smaller commercial entities across the state.

Contention

Discussions around HB168 may highlight divisions among legislators regarding property rights and taxation policy. Proponents argue that the bill will prevent financial strains on small businesses, while opponents might contend that such limitations could reduce funding for local services that rely on property taxes. Additionally, there could be concerns about the impact on municipal budgets and the fairness of property taxation overall. As a legislative proposal that connects both economic recovery and local governance, HB168 is likely to spark robust debate among stakeholders within the community, including business owners and local government officials.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 23. Appraisal Methods And Procedures
    • Section: New Section
  • Chapter 1. General Provisions
    • Section: 12
  • Chapter 25. Local Appraisal
    • Section: 19
  • Chapter 41. Local Review
    • Section: 41
  • Chapter 42. Judicial Review
    • Section: 26

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Companion Bills

TX HJR21

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

Previously Filed As

TX HB273

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB1430

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX SB879

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB665

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB203

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of certain leased residential real property.

TX HB1189

Relating to limitations on the appraised value of certain real property in specified areas for ad valorem tax purposes.

TX HB3336

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB28

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB30

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

Similar Bills

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX SB879

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB169

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB3336

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB28

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB30

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB4338

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial real property.

TX HB665

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.