Monitoring the SessionSB 321
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 limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Caption from analyzed text · version I.
10 percent becomes 5, if voters say yes. If not, nothing changes.
The bill cuts the yearly cap on how much a homestead's taxable appraised value can rise from 10 percent to 5 percent, plus the value of new improvements. It touches every Texas homeowner with a residence homestead exemption and every appraisal office that values those homes. If voters approve a matching constitutional amendment, the lower cap applies starting with the 2026 tax year; if they reject it, nothing changes.
Labels: ZOMBIE BILL. Died 2 times: 88R SB 152 (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 152 (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.
89R-SB321 · 2024-11-12
relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
10 percent becomes 5, if voters say yes. If not, nothing changes.
The bill cuts the yearly cap on how much a homestead's taxable appraised value can rise from 10 percent to 5 percent, plus the value of new improvements. It touches every Texas homeowner with a residence homestead exemption and every appraisal office that values those homes. If voters approve a matching constitutional amendment, the lower cap applies starting with the 2026 tax year; if they reject it, nothing changes.
[ ] NONE FOUND
No fiscal note in the loaded record.
PROPERTY TAX RELIEF THAT ISN'T
The bill halves the homestead appraisal cap, which limits how fast a home's taxable value can grow but does not by itself change tax rates.
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 · Jul 11, 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.
$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.
TeamDerived itemized flow · Nov 19, 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: 101007416, 101012417, 101070754.
$35,000.00
Also funds 17 other sitting lawmakers.
Derived recipient stock · Oct 28, 2024 to Aug 26, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Dec 6, 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: 101012417.
$30,000.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Oct 23, 2024 to Oct 8, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · Oct 23, 2024 to Oct 1, 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: 101012417, 101070754.
Missing data does not establish zero giving. Display amounts are rounded.
$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.
TeamDerived itemized flow · Nov 19, 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: 101007416, 101012417, 101070754.
$35,000.00
Also funds 17 other sitting lawmakers.
Derived recipient stock · Oct 28, 2024 to Aug 26, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · on Dec 6, 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: 101012417.
$30,000.00
Also funds 3 other sitting lawmakers.
Derived recipient stock · Oct 23, 2024 to Oct 8, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · Oct 23, 2024 to Oct 1, 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: 101012417, 101070754.
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. Kolkhorst, same lead author · Died in committee · same text
Introduced textLast action, Feb 15, 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
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
HB 338 by Bell, Keith (identical)
HB 356 by Metcalf (identical)
HB 442 by Bell, Cecil (identical)
SB 320 by Creighton (duplicate)
Enabling legislation for SJR 22.
Property Interests--Homestead
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
The text as introduced · 275 words
89R1247 RDS-D By: Kolkhorst S.B. No. 321 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.