HB 361
bill making appraisers compare homesteads only to homesteads
Died in committee
Verdict: No flags
No flags Initial review
Rep. Diego M. Bernal D House 123
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 the appraisal of a residence homestead for ad valorem
tax purposes.
Caption from analyzed text · version I.
Summary No rentals or investment homes as comparisons.
The bill changes how county appraisers set the market value of a home that carries a homestead exemption. When valuing a homestead, the chief appraiser may only compare it to other homesteads in the same neighborhood, and may not use properties without a homestead exemption, such as rentals or investment homes, as comparisons. Starting with the 2026 tax year, homeowners' appraised values would be set using only other owner-occupied homes nearby.
Labels Labels: ZOMBIE BILL. Died 2 times: 88R HB 84 (Died in committee) and this bill (Died in committee). Checked against 88R only. BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 84 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only. TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only. QUICK READ: 142 WORDS. The bill as filed runs 142 words, counting the existing law it amends and the text it strikes. The median 89R bill as filed runs 441 words (derived, 8,702 graded bills, snapshot Oct 19, 2026). GOT HALFWAY. Passed the House on May 10, 2025. Died in the Senate: never got out of the Local Government committee.
Receipt
The receipt 89R-HB361 · 2024-11-12
ITEM relating to the appraisal of a residence homestead for ad valorem
tax purposes.
WHAT IT DOES No rentals or investment homes as comparisons.
The bill changes how county appraisers set the market value of a home that carries a homestead exemption. When valuing a homestead, the chief appraiser may only compare it to other homesteads in the same neighborhood, and may not use properties without a homestead exemption, such as rentals or investment homes, as comparisons. Starting with the 2026 tax year, homeowners' appraised values would be set using only other owner-occupied homes nearby.
TOTAL No significant fiscal implication to the State is anticipated.
LBB estimate · fiscal note version H · source
Sources
Fiscal note · version H · May 2, 2025
No first-year general revenue figure available here.
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
HISTORY Nov 12, 2024 Filed Feb 28, 2025 Read first time Feb 28, 2025 Referred to s/c on Property Tax Appraisals by Speaker Apr 3, 2025 Scheduled for public hearing in s/c on . . . Apr 3, 2025 Considered by s/c in public hearing Apr 3, 2025 Committee substitute considered in s/c Apr 3, 2025 Testimony taken/registration(s) recorded in subcommittee Apr 3, 2025 Left pending in subcommittee Apr 8, 2025 Considered by s/c in formal meeting Apr 8, 2025 Committee substitute considered in s/c Apr 8, 2025 Reported from s/c favorably with substitute Apr 24, 2025 Considered in formal meeting Apr 24, 2025 Reported favorably w/o amendment(s) Apr 28, 2025 Considered in formal meeting Apr 28, 2025 Vote reconsidered in committee Apr 28, 2025 Committee substitute considered in committee Apr 28, 2025 Reported favorably as substituted May 2, 2025 Comte report filed with Committee Coordinator May 2, 2025 Committee report distributed May 5, 2025 Committee report sent to Calendars May 6, 2025 Considered in Calendars May 8, 2025 Placed on General State Calendar May 9, 2025 Read 2nd time May 9, 2025 Passed to engrossment May 10, 2025 Read 3rd time May 10, 2025 Passed May 10, 2025 Record vote RV#1988 May 10, 2025 Statement(s) of vote recorded in Journal May 10, 2025 Reported engrossed May 12, 2025 Received from the House May 13, 2025 Read first time May 13, 2025 Referred to Local Government FILED UNDER No flags
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
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 · Jul 2, 2024 to Jun 11, 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.
Texas Trial Lawyers Association PAC $10,000.00 Texas Trial Lawyers Association PAC $10,000.00
Cash $10,000.00
Paid by others $0.00
Total $10,000.00 Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
Team Sources Derived itemized flow · Dec 13, 2024 to Feb 24, 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: 100987101, 101032904, 101060248.
Texas Sands PAC $8,000.00 Texas Sands PAC $8,000.00
Cash $8,000.00
Paid by others $0.00
Total $8,000.00 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 · Sep 18, 2024 to Dec 10, 2024. 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: 100987101.
Texas HDCC $7,000.00 Texas HDCC $7,000.00
Cash $7,000.00
Paid by others $0.00
Total $7,000.00 Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources Derived itemized flow · on Apr 30, 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: 101060248.
Money Missing data does not establish zero giving. Display amounts are rounded.
× Texas Trial Lawyers Association PAC $10,000.00
Cash $10,000.00
Paid by others $0.00
Total $10,000.00 Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
Team Sources Derived itemized flow · Dec 13, 2024 to Feb 24, 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: 100987101, 101032904, 101060248.
× Texas Sands PAC $8,000.00
Cash $8,000.00
Paid by others $0.00
Total $8,000.00 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 · Sep 18, 2024 to Dec 10, 2024. 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: 100987101.
× Texas HDCC $7,000.00
Cash $7,000.00
Paid by others $0.00
Total $7,000.00 Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources Derived itemized flow · on Apr 30, 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: 101060248.
Votes1
House May 10, 2025
Yea 107
Nay 21
Present, not voting 2
Absent 7
Excused 13
Names
Davis, A. Excused Louderback Yea Schoolcraft Yea Allen Yea Hernandez Yea Rodríguez Ramos Yea Hopper Nay Orr Yea Button Yea Johnson Yea Martinez Yea Walle Yea Gervin-Hawkins Yea Bumgarner Nay Buckley Nay Money Nay Harrison Nay Cain Nay Landgraf Yea Noble Yea Tepper Yea Fairly Yea Harris Davila Yea Isaac Yea Garcia Hernandez Yea Bell, C. Yea Ward Johnson Yea Cunningham Yea Geren Yea Turner Yea Manuel Absent Morales, C. Yea Ordaz Excused Harris(C) Present, not voting Vasut Yea Hefner Excused Phelan Yea Alders Yea Cook Nay Lowe Nay Spiller Nay Villalobos Yea Paul Yea Bernal Yea McLaughlin Yea Howard Yea Darby Yea Mr. Speaker Present, not voting Morales, E. Yea Campos Yea Troxclair Excused Gámez Yea Zwiener Yea Gates Yea VanDeaver Yea Wu Yea Hinojosa Yea Capriglione Yea Bonnen Yea Dutton Yea Kerwin Yea Hickland Yea Vo Excused Lozano Yea Frank Yea Talarico Yea Lopez, J. Yea Holt Excused Patterson Yea Dean Absent Barry Nay Leach Yea González, J. Absent Shofner Yea Moody Excused Bryant Yea Bucy Yea Lujan Yea McQueeney Nay Smithee Absent Jones, J. Yea Rosenthal Yea Garcia, J. Yea Pierson Yea Bell, K. Yea King Yea Richardson Yea Hull Nay Simmons Absent Garcia, L. Yea Flores Yea DeAyala Yea LaHood Yea Dorazio Yea Perez, M. Excused González, M. Yea Morgan Yea Shaheen Yea Plesa Yea Olcott Nay Schofield Yea Little Yea Meyer Yea Schatzline Nay Collier Yea Longoria Yea Curry Yea Dyson Yea Morales Shaw Yea Cortez Yea Guerra Yea Anchía Yea Romero Yea Lopez, R. Absent Bowers Yea Hayes Yea Raymond Yea Reynolds Yea Guillen Yea Bhojani Yea Harless Yea Thompson Yea Muñoz Yea Slawson Nay Luther Yea Cole Yea Gerdes Yea Kitzman Yea Lambert Yea Toth Nay Lalani Yea Leo Wilson Nay Canales Excused Wilson Yea Meza Excused Hunter Yea Craddick Yea Oliverson Nay Rose Yea Tinderholt Nay Ashby Nay Martinez Fischer Excused Wharton Nay Swanson Yea Jones, V. Yea Goodwin Excused Perez, V. Yea Virdell Absent Metcalf Yea Davis, Y. Excused Named positions matched to lawmakers. See the journal for unmatched names.
House journal
Sources
Record 1988
HB 361 was passed by (Record 1988): 107 Yeas, 21 Nays, 2 Present, not voting.
Published stock of positions for this vote, except where marked derived.
Yea: 107 (published) Nay: 21 (published) Present, not voting: 2 (published) Absent: 7 (derived from named list) Excused: 13 (derived from named list) House journal . Source snapshot 2026-10-19, Central time.
Witnesses2
For 1
Against 0
On 1
Names
For
On
Texas Association of Appraisal Districts 1 registration
Sources
2 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
House witness list . Source snapshot 2026-10-20, Central time.
Fiscal No significant fiscal implication to the State is anticipated.
LBB estimate · fiscal note version H · source
Sources
Fiscal note · version H · May 2, 2025
No first-year general revenue figure available here.
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
How this was graded Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric .
FILED BEFORE Filed 2 times: 88R and 89R. Checked against 88R only.
88R HB 84 by Rep. Bernal, same lead author · Died in committee · same text
Introduced text Last action, Feb 23, 2023: Referred to Ways & Means
Relating to the appraisal of a residence homestead for ad valorem tax purposes. Caption, 88R bill history
Sources
Texas House · Filed Nov 12, 2024
05/13/2025 S Referred to Local Government
Texas Legislature Online · Introduced · House Committee Report · Engrossed
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Committee vote 11 aye, 0 nay, 2 absent · Out of committee
Senate committee · Local Government · Final status: Died in committee
Subjects Property Interests--Homestead
Property Interests--Real Property
Taxation--Property-Appraisals & Appraisal Districts
REAL ESTATE APPRAISERS
Text The text as introduced · 142 words
By: Bernal
H.B. No. 361
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal of a residence homestead for ad valorem
tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.01, Tax Code, is amended by adding
Subsection (i) to read as follows:
(i) In determining the market value of a residence
homestead, the chief appraiser shall only consider the value of
other residence homesteads in the same neighborhood. Real property
without an exemption under Section 11.13 shall not be considered by
the chief appraiser when determining the market value of real
property with an exemption under Section 11.13.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2026.
Monitoring