Monitoring the SessionHB 739
Died in committee
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
relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.
Caption from analyzed text · version I.
The lower of the five-year Treasury rate or five percent.
The bill lowers the yearly interest rate charged on property taxes that a homeowner has deferred or had abated under Section 33.06 of the Tax Code, setting it at the lower of the five-year Constant Maturity Treasury Rate as of January 1 or five percent. It touches homeowners whose residence homestead taxes are deferred or abated under that section, and the taxing units that collect those taxes later. Starting September 1, 2025, the lower rate applies to new interest and also to unpaid interest that built up during a deferral before that date, so the balance owed when the deferral ends can shrink.
Labels: ZOMBIE BILL. Died 2 times: 88R HB 721 (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 721 (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 committee. No public hearing. The bill died.
89R-HB739 · 2024-11-12
relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.
The lower of the five-year Treasury rate or five percent.
The bill lowers the yearly interest rate charged on property taxes that a homeowner has deferred or had abated under Section 33.06 of the Tax Code, setting it at the lower of the five-year Constant Maturity Treasury Rate as of January 1 or five percent. It touches homeowners whose residence homestead taxes are deferred or abated under that section, and the taxing units that collect those taxes later. Starting September 1, 2025, the lower rate applies to new interest and also to unpaid interest that built up during a deferral before that date, so the balance owed when the deferral ends can shrink.
[ ] NONE FOUND
No fiscal note in the loaded record.
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
Not tied to this bill.
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 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.
$432,937.00
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.
TeamDerived itemized flow · Jun 23, 2025 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: 101006866, 101027356, 101057804, 101070463, 101071373.
$331,750.00
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.
TeamDerived itemized flow · Jul 24, 2026 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: 101070463, 101071373.
$254,625.06
Also funds 12 other sitting lawmakers.
Derived recipient stock · Oct 31, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Sep 23, 2026 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: 101070463, 101071373.
Missing data does not establish zero giving. Display amounts are rounded.
$432,937.00
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.
TeamDerived itemized flow · Jun 23, 2025 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: 101006866, 101027356, 101057804, 101070463, 101071373.
$331,750.00
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.
TeamDerived itemized flow · Jul 24, 2026 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: 101070463, 101071373.
$254,625.06
Also funds 12 other sitting lawmakers.
Derived recipient stock · Oct 31, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Sep 23, 2026 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: 101070463, 101071373.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Rep. Schofield, same lead author · Died in committee · same text
Introduced textLast action, Feb 28, 2023: Referred to Ways & Means
Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.
Caption, 88R bill history
Texas House · Filed Nov 12, 2024
03/05/2025 H Referred to Ways & Means: Mar 5 2025 11:46AM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Aging
Disabilities, Persons with
Military & Veterans
Property Interests--Homestead
Taxation--Property-Assessment & Collection
The text as introduced · 355 words
89R1124 RDS-D By: Schofield H.B. No. 739 A BILL TO BE ENTITLED AN ACT relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 33.06(d), Tax Code, is amended to read as follows: (d) A tax lien remains on the property and interest continues to accrue during the period collection of taxes is deferred or abated under this section. The annual interest rate in effect for each calendar year or portion of a calendar year during the deferral or abatement period is the lower of the five-year Constant Maturity Treasury Rate reported by the Federal Reserve Board as of January 1 of that year or five percent instead of the rate provided by Section 33.01. Interest and penalties that accrued or that were incurred or imposed under Section 33.01 or 33.07 before the date the individual files the deferral affidavit under Subsection (b) or the date the judgment abating the suit is entered, as applicable, are preserved. A penalty under Section 33.01 is not incurred during a deferral or abatement period. The additional penalty under Section 33.07 may be imposed and collected only if the taxes for which collection is deferred or abated remain delinquent on or after the 181st day after the date the deferral or abatement period expires. A plea of limitation, laches, or want of prosecution does not apply against the taxing unit because of deferral or abatement of collection as provided by this section. SECTION 2. Section 33.06(d), Tax Code, as amended by this Act, applies to interest that accrued during a deferral or abatement period under that section before September 1, 2025, if the tax remains unpaid as of that date, and applies to interest that accrues during a deferral or abatement period under that section on or after that date, regardless of whether the deferral or abatement period began before September 1, 2025, or begins on or after that date. SECTION 3. This Act takes effect September 1, 2025.