Changes to Texas Property Tax Laws

SECTION 1.07

HB 1533 amends subsection (d) to require a notice regarding a property not on the appraisal roll in the preceding year due to omission be sent by certified mail.

Effective Sept. 1, 2025

 

 

SECTION 6.17

HB 1533 adds this section to require an appraisal district in a county with a population of 120,000 or more maintain an internet website.

Effective Sept. 1, 2025.

 

 

SECTION 11.13

SB 4 amends subsection (b) to provide for an increase to the residence homestead exemption from $100,000 to $140,000.

Effective on the date of the official canvas showing adoption of SJR 2, contingent on voter approval of the joint resolution, and applies beginning with the 2025 tax year.

 

 

SECTION 11.162

HB 1399 adds this section to grant a property tax exemption of the appraised value of animal feed for farm and ranch animals and animals that are held for sale in the regular course of business that is held by the property owner for sale at retail.

Effective Jan. 1, 2026, contingent on voter approval of HJR 99, and applies only to property taxes imposed for a tax year beginning on or after the effective date.

 

SECTION 11.26

HB 851 adds subsections (e-1) to require the chief appraiser for each school district to determine and report to the comptroller the number of residence homesteads subject to the limitation on tax increases for individuals age 65 or older or disabled for the current tax year. The chief appraiser must report this number to the comptroller when they certify the appraisal district appraisal roll to the comptroller.

 

SECTION 11.4391

SB 1352 amends subsection (b) to provide that if the chief appraiser approves a late application for the freeport exemption, rather than paying 10 percent of the difference between the amount of the tax imposed by a taxing unit on the inventory or property, a portion of which consisted of freeport goods, and the amount of tax that otherwise would be imposed, the property owner must pay to each taxing unit allowing the exemption an amount equal to the lesser of:

• 10 percent of the difference between the amount of the tax imposed by the taxing unit on the inventory or property, a portion of which

consists of freeport goods, and the amount of tax that otherwise would be imposed; or

• 10 percent of the tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods.

 

SECTION 21.06

HB 22 repeals this section relating to the taxable situs of intangible personal property.

Effective Jan. 1, 2026.

 

SECTION 22.24

HB 9 amends subsection (c) to require the Comptroller to include a box on each prescribed rendition form for a property owner to check to identify as a related business entity and a box to elect not to render property because the owner believes the property’s value is $125,000 or less.

Effective Jan. 1, 2026, contingent on voter approval of HJR 1.

 

SECTION 23.15

HB 22 repeals this section relating to the appraisal of intangible personal property owned by an insurance company.

Effective Jan. 1, 2026