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.