SB 1201
Sparks Bill Drops The Home Appraisal Cap To 3 Percent
Died in committee
Verdict: No flags
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 adjustments in the appraised value of a residence homestead.
Caption from analyzed text · version I.
Summary
Was 10 percent. And when market value falls, taxable value falls by the same share.
The bill lowers the yearly cap on how much an appraisal office can raise the taxable value of a home from 10 percent to 3 percent, plus the value of new improvements. It also says that when a home's market value drops, its taxable value must drop by the same share, plus the value of new improvements. It touches every Texas homeowner with a residence homestead and every appraisal district, starting September 1, 2025.
Labels
Labels: NEVER GOT A HEARING. Filed Feb 10, 2025 and referred to the Senate Local Government committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB1201 · 2025-02-10
SOLD BY
ITEM
relating to adjustments in the appraised value of a residence homestead.
WHAT IT DOES
Was 10 percent. And when market value falls, taxable value falls by the same share.
The bill lowers the yearly cap on how much an appraisal office can raise the taxable value of a home from 10 percent to 3 percent, plus the value of new improvements. It also says that when a home's market value drops, its taxable value must drop by the same share, plus the value of new improvements. It touches every Texas homeowner with a residence homestead and every appraisal district, starting September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Local Government
FILED UNDER
PROPERTY TAX RELIEF THAT ISN'T
The bill limits how fast a homestead's taxable value can grow each year but does not change tax rates, so the actual tax bill depends on what local taxing units do with their rates.
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 25, 2024 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.
Texans for Lawsuit Reform PAC$60,000.00
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
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.
TeamSources
Derived itemized flow · Oct 15, 2024 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: 101012623, 101029380, 101072732.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
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.
TeamSources
Derived itemized flow · Oct 15, 2024 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: 101012623, 101029380, 101072732.
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.
Sources
Texas Senate · Filed Feb 10, 2025
02/28/2025 S Referred to Local Government
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Local Government · Final status: Died in committee
Subjects
Property Interests--Homestead
Taxation--Property-Appraisals & Appraisal Districts
Text
The text as introduced · 267 words
2025S0074-1 02/05/25 By: Sparks S.B. No. 1201 A BILL TO BE ENTITLED AN ACT relating to adjustments in the appraised value of a residence homestead. 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 adjust [ 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) if the market value of the property has increased from the most recent tax year, the sum of: (A) 3 [ 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 ; or (3) if the market value of the property has decreased from the most recent tax year, the sum of: (A) the appraised value of the property for the preceding tax year minus the percentage of the appraised value of the property proportionate to the percentage of the decreased market value; and (B) the market value of all new improvements to the property . SECTION 2. This Act takes effect September 1, 2025.