counties may exempt up to $100K of a home’s value

The text as introduced · 463 words

89R5366 DRS-D

By: Jones of Dallas
H.B. No. 1367

A BILL TO BE ENTITLED

AN ACT

relating to the authority of the commissioners court of a county to

adopt an exemption from ad valorem taxation by the county of a

portion, expressed as a dollar amount, of the appraised value of an

individual's residence homestead.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.13, Tax Code, is amended by amending

Subsection (i) and adding Subsection (s) to read as follows:

(i) The assessor and collector for a taxing unit may

disregard the exemptions authorized by Subsection (b), (c), (d),

[ or ] (n) , or (s) [ of this section ] and assess and collect a tax

pledged for payment of debt without deducting the amount of the

exemption if:

(1) prior to adoption of the exemption, the taxing

unit pledged the taxes for the payment of a debt; and

(2) granting the exemption would impair the obligation

of the contract creating the debt.

(s) In addition to any other exemptions provided by this

section, an individual is entitled to an exemption from taxation by

a county of a portion, expressed as a dollar amount, of the

appraised value of the individual's residence homestead if the

exemption is adopted by the commissioners court of the county

before July 1 in the manner provided by law for official action by

the commissioners court. The amount of the exemption may not exceed

$100,000.

SECTION 2. Section 25.23(a), Tax Code, is amended to read as

follows:

(a) After submission of appraisal records, the chief

appraiser shall prepare supplemental appraisal records listing:

(1) each taxable property the chief appraiser

discovers that is not included in the records already submitted,

including property that was omitted from an appraisal roll in a

prior tax year;

(2) property on which the appraisal review board has

not determined a protest at the time of its approval of the

appraisal records; and

(3) property that qualifies for an exemption under

Section 11.13(n) or (s) that was adopted by the governing body of a

taxing unit after the date the appraisal records were submitted.

SECTION 3. This Act applies only to ad valorem taxes imposed

for a tax year that begins on or after the effective date of this

Act.

SECTION 4. This Act takes effect January 1, 2026, but only

if the constitutional amendment proposed by the 89th Legislature,

Regular Session, 2025, authorizing the commissioners court of a

county to adopt an exemption from ad valorem taxation by the county

of a portion, expressed as a dollar amount, of the appraised value

of an individual's residence homestead is approved by the voters.

If that amendment is not approved by the voters, this Act has no

effect.