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 calculation of the limitation on the total amount of
ad valorem taxes imposed by a school district on the residence
homestead of an individual who is elderly or disabled.
Qualify midyear? Next year’s freeze is whichever is lower.
The bill sets how the school property tax freeze is figured for an elderly or disabled homeowner who qualifies for the exemption partway through a year. In the next tax year, the freeze is set at whichever is lower: last year's school tax adjusted under existing rules, or that next year's actual school tax on the home. Elderly and disabled homeowners who qualify mid-year get their frozen school tax ceiling locked at the lower number, starting January 1, 2026.
relating to the calculation of the limitation on the total amount of
ad valorem taxes imposed by a school district on the residence
homestead of an individual who is elderly or disabled.
WHAT IT DOES
Qualify midyear? Next year’s freeze is whichever is lower.
The bill sets how the school property tax freeze is figured for an elderly or disabled homeowner who qualifies for the exemption partway through a year. In the next tax year, the freeze is set at whichever is lower: last year's school tax adjusted under existing rules, or that next year's actual school tax on the home. Elderly and disabled homeowners who qualify mid-year get their frozen school tax ceiling locked at the lower number, starting January 1, 2026.
CHARGES
[ ] NONE FOUND
TOTAL
No significant fiscal implication to the State is anticipated.
The following bills which were considered on second reading on the previous legislative day on the local, consent, and resolutions calendar were laid before the house, read third time, and passed by the following record vote (members registering votes and the results of the vote are shown following the bill number). (Record 3832): 141 Yeas, 0 Nays, 2 Present, not voting.
Published stock of positions for this vote, except where marked derived.
Yea: 136 (published)
Nay: 5 (published)
Present, not voting: 2 (published)
Absent: 2 (derived from named list)
Excused: 5 (derived from named list)
House journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
CSSB 2520 (Bettencourt) Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
CSSB 2520 (Bettencourt) Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
CSSB 2520 (Bettencourt) Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
By: Bettencourt
S.B. No. 2520
A BILL TO BE ENTITLED
AN ACT
relating to the calculation of the limitation on the total amount of
ad valorem taxes imposed by a school district on the residence
homestead of an individual who is elderly or disabled.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26, Tax Code, is amended by adding
Subsection (a-11) to read as follows:
(a-11) In the tax year immediately following the first tax
year the individual qualified a residence homestead for an
exemption after the beginning of that first year and the residence
homestead remains eligible for the same exemption, the limitation
on tax increases provided by this section is the lessor of the
amount of tax imposed by the district on that homestead in the
preceding tax year adjusted as provided for in subsection (a-10) or
the amount of ad valorem taxes imposed on the homestead in the tax
year immediately following the first year of qualification of a
homestead.
SECTION 2. The change in law made by this Act is intended
only to clarify existing law with respect to school district tax
limitations.
SECTION 3. This Act takes effect January 1, 2026.
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