TX
Texas House Bill HB266

Texas 2025 - 89th Regular

Texas House Bill HB266

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

Caption

Relating to a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain individuals who are employed by the district.

Impact

If enacted, HB266 would significantly alter the taxation landscape for school districts in Texas by enabling them to provide tax relief for their employees. This could lead to improved attraction and retention of educational personnel in the state, particularly for those who might otherwise be deterred by high property taxes. Moreover, the bill enhances the financial viability of teachers and school staff, making positions within the school district more appealing. However, the fiscal implications for school districts will require careful consideration, as significant exemptions could impact their revenue streams.

Summary

House Bill 266 seeks to provide a local option exemption from ad valorem taxation for certain individuals employed by school districts in Texas. Specifically, the bill allows school districts to exempt all or part of the appraised value of the residence homesteads of full-time classroom teachers, school counselors, librarians, and school nurses. The governing body of a school district may adopt this exemption, which is intended to enhance the financial benefits available to educational personnel.

Contention

Notably, the bill highlights potential points of contention regarding public funding and taxation policies. Critics may argue that such tax exemptions could strain school district resources or widen inequalities in funding, particularly if wealthier districts can afford to provide deeper exemptions than those in less affluent areas. Furthermore, the requirement for voter approval of any changes could raise concerns about the willingness of the electorate to support such tax measures and the potential for varying levels of local support.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13

Government Code

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

Companion Bills

TX HJR23

Enabling for Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain persons who are employed by the district.

Previously Filed As

TX SB196

Relating to the authority of the governing body of a taxing unit 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.

TX HB32

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.

TX HB794

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.

TX HB4261

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of the residence homesteads of military veterans, individuals who are disabled or 65 years of age or older, and their surviving spouses.

TX SB178

Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.

TX SB1019

Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.

TX HB419

Relating to an exemption from ad valorem taxation by a taxing unit other than a school district of a portion of the appraised value of a residence homestead based on the average appraised value in the preceding tax year of all qualified residence homesteads located in the same county.

TX HB117

Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

TX HB3973

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX SB546

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 to the authority of the governing body of any taxing unit that has adopted an exemption from ad valorem taxation of a percentage of the appraised value of an individual's residence homestead to reduce the amount of or repeal the exemption.

Similar Bills

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX HB1153

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB152

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB558

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX SB2644

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB39

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX HB55

Relating to the provision of funding under the public school finance system on the basis of property values that take into account optional homestead exemptions.

TX SB634

Relating to the authority of the governing body of a taxing unit 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.