Texas 2025 - 89th Regular

Texas House Bill HB851 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1134 RDS-D
2	2	By: Schofield H.B. No. 851
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the determination and reporting of the number of
10	10	residence homesteads of certain property owners for which the owner
11	11	is receiving certain ad valorem tax benefits.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 11.26, Tax Code, is amended by adding
14	14	Subsections (e-1) and (e-2) to read as follows:
15	15	(e-1) For each school district in an appraisal district, the
16	16	chief appraiser shall:
17	17	(1) determine the number of residence homesteads
18	18	subject to the limitation on tax increases required by this section
19	19	for the current tax year; and
20	20	(2) not later than September 1 of that tax year, report
21	21	the number to the comptroller in the form prescribed by the
22	22	comptroller.
23	23	(e-2) Not later than November 1 of each tax year, the
24	24	comptroller shall report to the lieutenant governor, the speaker of
25	25	the house of representatives, and each member of the legislature
26	26	the total number of residence homesteads in the state subject to the
27	27	limitation on tax increases required by this section for the
28	28	current tax year as reported to the comptroller under Subsection
29	29	(e-1) in that tax year. The report must include the number of those
30	30	residence homesteads in each school district or a reference to
31	31	where the information for each school district may be accessed.
32	32	SECTION 2. Section 33.06, Tax Code, is amended by adding
33	33	Subsections (i) and (j) to read as follows:
34	34	(i) For each school district in an appraisal district, the
35	35	chief appraiser shall:
36	36	(1) determine the number of residence homesteads for
37	37	which a property owner deferred collection of a tax, abated a suit
38	38	to collect a delinquent tax, or abated a sale to foreclose a tax
39	39	lien under this section during any portion of the preceding tax
40	40	year; and
41	41	(2) not later than September 1 of the current tax year,
42	42	report the number to the comptroller in the form prescribed by the
43	43	comptroller.
44	44	(j) Not later than November 1 of each tax year, the
45	45	comptroller shall report to the lieutenant governor, the speaker of
46	46	the house of representatives, and each member of the legislature
47	47	the total number of residence homesteads in the state for which a
48	48	property owner deferred collection of a tax, abated a suit to
49	49	collect a delinquent tax, or abated a sale to foreclose a tax lien
50	50	under this section during any portion of the preceding tax year as
51	51	reported to the comptroller under Subsection (i) in the current tax
52	52	year. The report must include the number of those residence
53	53	homesteads in each school district or a reference to where the
54	54	information for each school district may be accessed.
55	55	SECTION 3. Section 33.065, Tax Code, is amended by adding
56	56	Subsections (k) and (l) to read as follows:
57	57	(k) For each school district in an appraisal district, the
58	58	chief appraiser shall:
59	59	(1) determine the number of residence homesteads for
60	60	which a property owner deferred or abated a suit to collect a
61	61	delinquent tax under this section during any portion of the
62	62	preceding tax year; and
63	63	(2) not later than September 1 of the current tax year,
64	64	report the number to the comptroller in the form prescribed by the
65	65	comptroller.
66	66	(l) Not later than November 1 of each tax year, the
67	67	comptroller shall report to the lieutenant governor, the speaker of
68	68	the house of representatives, and each member of the legislature
69	69	the total number of residence homesteads in the state for which a
70	70	property owner deferred or abated a suit to collect a delinquent tax
71	71	under this section during any portion of the preceding tax year as
72	72	reported to the comptroller under Subsection (k) in the current tax
73	73	year. The report must include the number of those residence
74	74	homesteads in each school district or a reference to where the
75	75	information for each school district may be accessed.
76	76	SECTION 4. This Act applies only to the determination and
77	77	reporting of information during a tax year that begins on or after
78	78	the effective date of this Act.
79	79	SECTION 5. This Act takes effect January 1, 2026.