Monitoring the Session

SB 320

Creighton Bill Drops Homestead Appraisal Cap To 5 Percent

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Brandon CreightonRSenate 4

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 limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

Caption from analyzed text · version I.

Summary

Was 10 percent a year. Starts in 2026, if voters approve a constitutional amendment.

The bill lowers the yearly cap on how much an appraisal office can raise the taxable value of a home from 10 percent to 5 percent, plus the value of any new improvements. It touches every Texas homeowner with a residence homestead and every appraisal office. Starting with the 2026 tax year, a homestead's appraised value can rise no more than 5 percent a year, but only if voters approve a matching constitutional amendment.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R SB 881 (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 881 (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 Senate Local Government committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB320 · 2024-11-12

SOLD BY

ITEM

relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

WHAT IT DOES

Was 10 percent a year. Starts in 2026, if voters approve a constitutional amendment.

The bill lowers the yearly cap on how much an appraisal office can raise the taxable value of a home from 10 percent to 5 percent, plus the value of any new improvements. It touches every Texas homeowner with a residence homestead and every appraisal office. Starting with the 2026 tax year, a homestead's appraised value can rise no more than 5 percent a year, but only if voters approve a matching constitutional amendment.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Local Government
FILED UNDER

PROPERTY TAX RELIEF THAT ISN'T

THE TEXT

“five [ 10 ] percent of the appraised value of”…

Bill text, introduced version (I)

The bill slows how fast a home's taxable value can grow rather than cutting the tax rate or the tax bill itself.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Donors report through Friends of Brandon Creighton.

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

$0 raised since Jul 1, 2024. Derived sum of published report totals. blank in the state's data, consistent with zero. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.

Report 101060909: Published total from the filed report. Retrieved Oct 29, 2026. Filed report 101060909

$0 spent Jan 1, 2026 to Jun 30, 2026. Published total from the filed report. Flow, Jan 1, 2026 through Jun 30, 2026. State filing data as of Nov 4, 2026. 1 of 1 filed reports carry a published figure.

Report 101060909: Published total from the filed report. Retrieved Oct 29, 2026. Filed report 101060909

$0 cash on hand. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.

$0 loans outstanding. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.

Derived sum of itemized contributions in regular reports and uncovered special-session dates. Unitemized contributions are not included. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026.

Money

Missing data does not establish zero giving. Display amounts are rounded.

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.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 881

by Sen. Creighton, same lead author · Died in committee · same text

Introduced text

Last action, Mar 1, 2023: Referred to Local Government

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

Caption, 88R bill history

Sources

Texas Senate · Filed Nov 12, 2024

02/03/2025 S Referred to Local Government

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Local Government · Final status: Died in committee

Companion

HB 338 by Bell, Keith (identical)

HB 356 by Metcalf (identical)

HB 442 by Bell, Cecil (identical)

SB 321 by Kolkhorst (duplicate)

Enabling legislation for SJR 21.

Subjects

Property Interests--Homestead

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 275 words

89R1247 RDS-D

By: Creighton
S.B. No. 320

A BILL TO BE ENTITLED

AN ACT

relating to the limitation on increases in the appraised value of a

residence homestead for ad valorem taxation.

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 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) the sum of:

(A) five [ 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.

SECTION 2. This Act applies only to the appraisal for ad

valorem taxation 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 set a lower

limit on the maximum appraised value of a residence homestead for ad

valorem taxation is approved by the voters. If that amendment is

not approved by the voters, this Act has no effect.