Monitoring the SessionSB 3012
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 continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Caption from analyzed text · version I.
Inherit the home, live in it, keep the cap. If voters approve the amendment.
The bill lets the yearly cap on how fast a home's appraised value can rise stay in place when the home passes to an heir who then lives in it as a homestead. It affects homeowners, their spouses, and the first heir who inherits the home and claims the homestead exemption. Today the cap ends when the original owner and spouse no longer qualify; under this bill it lasts through the first heir, starting January 1, 2026, but only if voters approve a matching constitutional amendment.
Labels: ZOMBIE BILL. Died 2 times: 88R SB 1409 (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 SB 1409 (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 Mar 14, 2025 and referred to the Senate Local Government committee. No public hearing. The bill died.
89R-SB3012 · 2025-03-14
relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Inherit the home, live in it, keep the cap. If voters approve the amendment.
The bill lets the yearly cap on how fast a home's appraised value can rise stay in place when the home passes to an heir who then lives in it as a homestead. It affects homeowners, their spouses, and the first heir who inherits the home and claims the homestead exemption. Today the cap ends when the original owner and spouse no longer qualify; under this bill it lasts through the first heir, starting January 1, 2026, but only if voters approve a matching constitutional amendment.
[ ] NONE FOUND
No fiscal note in the loaded record.
PROPERTY TAX RELIEF THAT ISN'T
THE TEXT
“the first heir property owner to acquire the property as heir property from an individual described by Subdivision (1) or (2)”
Bill text, introduced version (I)
The bill extends an existing appraisal cap to one heir generation, and the cap still expires after that first heir stops qualifying.
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 · Sep 4, 2024 to Nov 30, 2025. 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.
$15,000.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Oct 25, 2024 to Nov 3, 2025. 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: 100990780, 101043817.
$10,000.00
Also funds 131 other sitting lawmakers.
Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Oct 24, 2025. 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: 101043817.
$8,833.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Sep 1, 2024 to Sep 4, 2025. State data as of Nov 4, 2026.
TEC account match.
Derived itemized flow · on Nov 1, 2024. 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: 100990780.
Missing data does not establish zero giving. Display amounts are rounded.
$15,000.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Oct 25, 2024 to Nov 3, 2025. 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: 100990780, 101043817.
$10,000.00
Also funds 131 other sitting lawmakers.
Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Oct 24, 2025. 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: 101043817.
$8,833.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Sep 1, 2024 to Sep 4, 2025. State data as of Nov 4, 2026.
TEC account match.
Derived itemized flow · on Nov 1, 2024. 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: 100990780.
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 Sen. Miles, same lead author · Died in committee · same text
Introduced textLast action, Mar 16, 2023: Referred to Local Government
Relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse.
Caption, 88R bill history
Texas Senate · Filed Mar 14, 2025
04/07/2025 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
Enabling legislation for SJR 83.
Property Interests--Homestead
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
The text as introduced · 371 words
89R387 TJB-D By: Miles S.B. No. 3012 A BILL TO BE ENTITLED AN ACT relating to the continuation of a limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.23, Tax Code, is amended by amending Subsection (c) and adding Subsection (c-2) to read as follows: (c) The limitation provided by Subsection (a) takes effect as to a residence homestead on January 1 of the tax year following the first tax year the owner qualifies the property for an exemption under Section 11.13. [ The limitation expires on January 1 of the first tax year that neither the owner of the property when the limitation took effect nor the owner's spouse or surviving spouse qualifies for an exemption under Section 11.13. ] (c-2) The limitation provided by Subsection (a) expires as to a residence homestead on January 1 of the first tax year that none of the following individuals qualify for an exemption under Section 11.13 with respect to the property: (1) the owner of the property when the limitation took effect; (2) the owner's spouse or surviving spouse; or (3) the first heir property owner to acquire the property as heir property from an individual described by Subdivision (1) or (2). SECTION 2. This Act applies only to the appraisal for ad valorem tax purposes 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 provide for the continuation of a limitation on the maximum appraised value of a residence homestead for ad valorem tax purposes if the property is acquired by and qualifies as the homestead of an heir of the owner or the owner's spouse or surviving spouse is approved by the voters. If that amendment is not approved by the voters, this Act has no effect.