Monitoring the Session

HB 3212

movers bring part of their old homestead cap along

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Jay DeanRHouse 7

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

Caption from analyzed text · version I.

Summary

Up to $500,000 off taxable value, first year only, if voters approve.

This bill lets a homeowner who moves carry part of the tax break from the old home's appraisal cap to the new home, cutting the new home's taxable value by the gap between the old home's market value and its capped value, up to $500,000. It touches homeowners who leave a capped homestead and claim a new one starting in 2026, plus appraisal districts, which must issue a certificate when the owner moves between districts. The cut applies only for the first tax year at the new home, and the bill works only if voters approve a matching constitutional amendment, with a January 1, 2026 start.

Labels

Labels: NEVER GOT A HEARING. Filed Feb 24, 2025 and referred to the House Ways & Means subcommittee on Property Tax Appraisals. No public hearing. The bill died.

Receipt

The receipt

89R-HB3212 · 2025-02-24

SOLD BY

Rep. Jay DeanRHouse 7

ITEM

relating to providing for a reduction of the appraised value of a residence homestead for ad valorem tax purposes for the first tax year in which the owner qualifies the property for a residence homestead exemption based on the amount by which the limitation on increases in the appraised value of a residence homestead reduced the appraised value of the owner's former residence homestead for the last tax year in which the owner qualified the former residence homestead for a residence homestead exemption.

WHAT IT DOES

Up to $500,000 off taxable value, first year only, if voters approve.

This bill lets a homeowner who moves carry part of the tax break from the old home's appraisal cap to the new home, cutting the new home's taxable value by the gap between the old home's market value and its capped value, up to $500,000. It touches homeowners who leave a capped homestead and claim a new one starting in 2026, plus appraisal districts, which must issue a certificate when the owner moves between districts. The cut applies only for the first tax year at the new home, and the bill works only if voters approve a matching constitutional amendment, with a January 1, 2026 start.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to s/c on Property Tax Appraisals by Speaker
FILED UNDER

PROPERTY TAX RELIEF THAT ISN'T

THE TEXT

…“first tax year in which the owner qualifies the subsequently”…

Bill text, introduced version (I)

The carried-over value cut applies only to the first tax year at the new homestead, so the relief lasts one year rather than being a lasting cut.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Jay Dean

Donors

Texans for Lawsuit Reform PAC$74KTexas Conservative Majority PAC$47KTexas Sands PAC$42K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 28, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$74,300.00

Texans for Lawsuit Reform PAC

$74,300.00

Cash
$65,000.00
Paid by others
$9,300.00
Total
$74,300.00
polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 24, 2025 to Oct 19, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101007728, 101025857, 101035931, 101070129.

Texas Conservative Majority PAC$46,524.22

Texas Conservative Majority PAC

$46,524.22

Cash
$566.02
Paid by others
$45,958.20
Total
$46,524.22
canvassing $42,750.00printing $3,208.20

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 17, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101036566.

Texas Sands PAC$42,166.67

Texas Sands PAC

$42,166.67

Cash
$37,500.00
Paid by others
$4,666.67
Total
$42,166.67
polling $4,666.67

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989410, 101025857, 101036566, 101070129.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$74,300.00

Cash
$65,000.00
Paid by others
$9,300.00
Total
$74,300.00
polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 24, 2025 to Oct 19, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101007728, 101025857, 101035931, 101070129.

×

Texas Conservative Majority PAC

$46,524.22

Cash
$566.02
Paid by others
$45,958.20
Total
$46,524.22
canvassing $42,750.00printing $3,208.20

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Feb 17, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101036566.

×

Texas Sands PAC

$42,166.67

Cash
$37,500.00
Paid by others
$4,666.67
Total
$42,166.67
polling $4,666.67

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989410, 101025857, 101036566, 101070129.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Feb 24, 2025

03/20/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Mar 20 2025 11:50AM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Enabling legislation for HJR 153.

Subjects

Property Interests--Homestead

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 541 words

89R5821 CJC-D

By: Dean
H.B. No. 3212

A BILL TO BE ENTITLED

AN ACT

relating to providing for a reduction of the appraised value of a

residence homestead for ad valorem tax purposes for the first tax

year in which the owner qualifies the property for a residence

homestead exemption based on the amount by which the limitation on

increases in the appraised value of a residence homestead reduced

the appraised value of the owner's former residence homestead for

the last tax year in which the owner qualified the former residence

homestead for a residence homestead exemption.

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

SECTION 1. Section 23.23, Tax Code, is amended by adding

Subsections (h), (i), and (j) to read as follows:

(h) The owner of a residence homestead who receives a

limitation provided by Subsection (a) on the owner's residence

homestead and who subsequently qualifies a different property as

the owner's residence homestead is entitled to a reduction in the

appraised value of the subsequently qualified homestead for the

first tax year in which the owner qualifies the subsequently

qualified homestead for an exemption under Section 11.13 in an

amount equal to the lesser of:

(1) the positive difference between the market value

and the appraised value of the former residence homestead for the

last tax year in which the owner qualified the former homestead for

an exemption under Section 11.13; or

(2) $500,000.

(i) An owner of a residence homestead who receives a

limitation provided by Subsection (a) on the owner's residence

homestead and who subsequently qualifies a different property in a

different appraisal district as the owner's residence homestead is

entitled to receive from the chief appraiser of the appraisal

district in which the former homestead was located a written

certificate necessary to determine whether the owner is entitled to

the reduction in the appraised value of the subsequently qualified

homestead provided by Subsection (h) and to calculate the amount of

the reduction.

(j) A residence homestead is considered to be a subsequently

qualified homestead for purposes of Subsection (h) only if the

first tax year in which the owner of the homestead qualified the

homestead for an exemption under Section 11.13 was a tax year

beginning on or after January 1, 2026.

SECTION 2. This Act applies only to the appraisal for ad

valorem tax purposes of residence homesteads for a tax year that

begins on or after the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2026, but only

if the constitutional amendment proposed by the 89th Legislature,

Regular Session, 2025, to authorize the legislature to provide for

a reduction of the appraised value of a residence homestead for ad

valorem tax purposes for the first tax year in which the owner

qualifies the property for a residence homestead exemption based on

the amount by which the limitation on increases in the appraised

value of a residence homestead reduced the appraised value of the

owner's former residence homestead for the last tax year in which

the owner qualified the former residence homestead for a residence

homestead exemption is approved by the voters. If that amendment is

not approved by the voters, this Act has no effect.