TX
Texas House Bill HB851

Texas 2025 - 89th Regular

Texas House Bill HB851

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

Caption

Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.

Impact

The bill aims to improve the data management related to tax exemptions and deferrals on residential properties. By requiring detailed reports from local appraisers to the comptroller, it is expected to create a more accurate database that reflects the current status of property tax benefits. This not only aids in taxation efficiency but may also serve as a tool for lawmakers to assess and adjust tax policies based on comprehensive data. The provisions taking effect in 2026 further underline a forward-looking approach to Texas's property tax landscape.

Summary

House Bill 851 focuses on the modifications to the reporting mechanisms for residence homesteads that are receiving specific ad valorem tax benefits. The primary update involves the responsibilities of school district appraisers and the Texas comptroller concerning the classification and reporting of homesteads affected by tax limitations. This bill mandates that chief appraisers determine and report the counts of such homesteads by a specified deadline, thereby enhancing the transparency of tax benefit distributions among property owners.

Contention

Key points of contention may arise in the implementation of these reporting requirements. Some stakeholders may express concerns regarding the administrative burden placed on local appraisal districts to comply with the new reporting guidelines. Additionally, there might be debates on the accuracy of the data reported and its implications for future property tax policy adjustments. Critics could argue that while aimed at efficiency, the requirements could inadvertently complicate the current processes or lead to discrepancies in data collection and reporting, creating challenges for property owners benefiting from current tax laws.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 26
  • Chapter 33. Delinquency
    • Section: 06
    • Section: 065

Latest HB851 Activity

Companion Bills

No companion bills found.

Similar Bills

TX HB288

Relating to an exemption from ad valorem taxation by a school district for maintenance and operations purposes of the total appraised value of a residence homestead and the offsetting of the resulting revenue loss to school districts with state sales and use tax revenue.

TX HB69

Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts and of the number of residence homesteads of certain property owners for which the owner deferred collection of a tax, abated a suit to collect a delinquent tax, or abated a sale to foreclose a tax lien.

TX HB3793

Relating to an exemption from ad valorem taxation by a school district for maintenance and operations purposes of the total appraised value of a residence homestead and the offsetting of the resulting revenue loss to school districts with state sales and use tax revenue.

TX HB156

Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts, or who utilize the property tax deferral program in section 33.06, Tax Code.

TX HB4980

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB2355

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX HB1802

Relating to a request for binding arbitration of certain appraisal review board orders.

TX HB55

Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.