Texas House · Filed Mar 13, 2025
06/20/2025 E Effective immediately
Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Sponsors
House committee · Ways & Means · Committee vote 12 aye, 0 nay, 1 absent · Out of committee
Senate committee · Local Government · Committee vote 6 aye, 0 nay, 1 absent · Out of committee
Companion
SB 2553 by West (very similar)
Subjects
Historic Preservation & Museums
Taxation--Property-Appeal of Tax Decisions
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
ARCHEOLOGY & ARCHEOLOGISTS
Text
The text as introduced · 190 words
By: Meyer
H.B. No. 4809
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of property
that qualifies for an exemption as a historic or archaeological
site.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.013, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) In this subsection, "historic site" means a structure or
archeological site and the land necessary for access to and use of
the structure or archeological site subject to an exemption under
Section 11.24. In determining the market value of a historic site,
the chief appraiser shall consider the effect on the property's
value of any restriction placed on the property owner's ability to
alter, improve, or repair the property based on the property's
designation as a historic site.
SECTION 2. This Act applies to the appraisal for ad valorem
tax purposes of property that qualifies for an exemption as a
historic or archaeological site only for a tax year beginning on or
after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2026.