TX
Texas House Bill HB851

Texas 2025 - 89th Regular

Texas House Bill HB851

Filed
11/12/24  
Out of House Committee
5/1/25  
Voted on by House
5/8/25  
Out of Senate Committee
5/22/25  
Voted on by Senate
5/25/25  
Governor Action
6/20/25  

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 implications of HB 851 are notable as it establishes a more systematic reporting framework that could improve transparency regarding homesteads benefiting from tax exemptions. By instituting reporting deadlines and specifying the information required, the legislation may foster accountability among appraisal districts and the state government. The changes could potentially lead to more informed policy decisions regarding property taxation and help in understanding the scope and effectiveness of current tax benefits offered to homeowners.

Summary

House Bill 851 aims to modify how residence homesteads receiving certain ad valorem tax benefits are determined and reported by the chief appraiser for each school district. This legislation amends sections of the Tax Code to include specific criteria for reporting the number of homesteads that are subject to tax credits or deferrals. The bill mandates that the chief appraiser must submit a report to the comptroller, detailing the number of homesteads for which property owners have deferred tax liability or postponed legal actions for the preceding tax year, ensuring that no personal identifying information is disclosed in these reports.

Sentiment

The legislative discussions surrounding HB 851 were generally favorable, with broad support seen in both the House and Senate. The absence of strong opposition during voting indicates a consensus on the necessity of clearer reporting requirements for tax benefits on homesteads. However, as with many tax-related bills, there may be undercurrents of concern regarding the administrative burden this could place on local appraisal districts, ensuring that they have the resources to comply with new mandates.

Contention

One point of contention that may arise from HB 851 relates to the balance between ensuring comprehensive reporting and protecting the privacy of property owners. While the legislation explicitly prevents the inclusion of personal identifiers in reports, stakeholders may debate the potential costs or administrative challenges involved in meeting the new reporting standards. Additionally, there may be discussions on how the changes might alter taxpayer perceptions of local governments and their roles in property appraisal and tax collection.

Texas Constitutional Statutes Affected

Tax Code

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

Companion Bills

No companion bills found.

Previously Filed As

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 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 HB1566

Relating to the ad valorem taxation of residential real property.

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 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 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 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 HB5134

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.

TX HB215

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.

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.

Similar Bills

TX HB134

Relating to ad valorem taxation.

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 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 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 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.