Monitoring the Session

HB 442

Bell Bill Drops Homestead Appraisal Cap To 5 Percent

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Cecil Bell Jr.RHouse 3

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 limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

Caption from analyzed text · version I.

Summary

Down from 10 percent, from the 2026 tax year. Voters reject the amendment? Nothing changes.

The bill lowers the yearly cap on how much an appraisal district can raise the taxable value of a homestead, from 10 percent to 5 percent over the prior year, plus new improvements. It touches every Texas homeowner with a homestead exemption and the appraisal districts that value their homes. The lower cap starts with the 2026 tax year, but only if voters approve a matching constitutional amendment; if they reject it, nothing changes.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 1223 by Rep. Metcalf (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 1223 by Rep. Metcalf (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.NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Ways & Means subcommittee on Property Tax Appraisals. No public hearing. The bill died.

Receipt

The receipt

89R-HB442 · 2024-11-12

SOLD BY

ITEM

relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

WHAT IT DOES

Down from 10 percent, from the 2026 tax year. Voters reject the amendment? Nothing changes.

The bill lowers the yearly cap on how much an appraisal district can raise the taxable value of a homestead, from 10 percent to 5 percent over the prior year, plus new improvements. It touches every Texas homeowner with a homestead exemption and the appraisal districts that value their homes. The lower cap starts with the 2026 tax year, but only if voters approve a matching constitutional amendment; if they reject it, nothing changes.

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

“five [ 10 ] percent of the appraised value of”…

Bill text, introduced version (I)

The bill cuts the homestead appraisal cap from 10 to 5 percent, which slows taxable value growth but does not itself lower tax rates or bills.

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 · Aug 30, 2024 to Apr 2, 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$303,416.00

Texans for Lawsuit Reform PAC

$303,416.00

Cash
$77,500.00
Paid by others
$225,916.00
Total
$303,416.00
mail $151,916.00advertising $57,250.00polling $16,750.00

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 · Nov 14, 2024 to Mar 3, 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: 101012348, 101016762, 101032999, 101036177, 101041213, 101061435.

DUSTIN BURROWS CAMPAIGN$84,000.00

DUSTIN BURROWS CAMPAIGN

$84,000.00

Cash
$75,000.00
Paid by others
$9,000.00
Total
$84,000.00
polling $9,000.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Dec 29, 2025 to Jan 27, 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: 101032999, 101036177, 101041213.

Texas Conservative Majority PAC$83,505.68

Texas Conservative Majority PAC

$83,505.68

Cash
$0.00
Paid by others
$83,505.68
Total
$83,505.68
canvassing $50,000.00Other filed descriptions $24,666.67polling $7,750.00texting $1,089.01

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 9, 2026 to Mar 3, 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: 101041213, 101061435.

Money

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

×

Texans for Lawsuit Reform PAC

$303,416.00

Cash
$77,500.00
Paid by others
$225,916.00
Total
$303,416.00
mail $151,916.00advertising $57,250.00polling $16,750.00

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 · Nov 14, 2024 to Mar 3, 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: 101012348, 101016762, 101032999, 101036177, 101041213, 101061435.

×

DUSTIN BURROWS CAMPAIGN

$84,000.00

Cash
$75,000.00
Paid by others
$9,000.00
Total
$84,000.00
polling $9,000.00

Also funds 39 other sitting lawmakers.

Derived recipient stock · Sep 13, 2025 to Sep 23, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Dec 29, 2025 to Jan 27, 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: 101032999, 101036177, 101041213.

×

Texas Conservative Majority PAC

$83,505.68

Cash
$0.00
Paid by others
$83,505.68
Total
$83,505.68
canvassing $50,000.00Other filed descriptions $24,666.67polling $7,750.00texting $1,089.01

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 9, 2026 to Mar 3, 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: 101041213, 101061435.

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.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 1223

by Rep. Metcalf, different lead author · Died in committee · same text

Introduced text

Last action, Mar 3, 2023: Referred to Ways & Means

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

Caption, 88R bill history

Sources

Texas House · Filed Nov 12, 2024

02/28/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Feb 28 2025 11:02AM

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

Companion

SB 320 by Creighton (identical)

SB 321 by Kolkhorst (identical)

HB 338 by Bell, Keith (duplicate)

HB 356 by Metcalf (duplicate)

Enabling legislation for HJR 50.

Subjects

Property Interests--Homestead

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 277 words

89R1247 RDS-D

By: Bell of Montgomery
H.B. No. 442

A BILL TO BE ENTITLED

AN ACT

relating to the limitation on increases in the appraised value of a

residence homestead for ad valorem taxation.

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

SECTION 1. Section 23.23(a), Tax Code, is amended to read as

follows:

(a) Notwithstanding the requirements of Section 25.18 and

regardless of whether the appraisal office has appraised the

property and determined the market value of the property for the tax

year, an appraisal office may increase the appraised value of a

residence homestead for a tax year to an amount not to exceed the

lesser of:

(1) the market value of the property for the most

recent tax year that the market value was determined by the

appraisal office; or

(2) the sum of:

(A) five [ 10 ] percent of the appraised value of

the property for the preceding tax year;

(B) the appraised value of the property for the

preceding tax year; and

(C) the market value of all new improvements to

the property.

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

valorem taxation 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 set a lower

limit on the maximum appraised value of a residence homestead for ad

valorem taxation is approved by the voters. If that amendment is

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