HB 1087
Little Bill Caps Protested Personal Property Value At Original Cost
Filed
Verdict: No flags
Initial review · graded Nov 12, 2026 · How we grade
Caption
relating to the valuation and protest of personal property.
Caption from analyzed text · version I.
Summary
Show what it cost new, and the appraiser must agree to no more. Starts 2028.
The bill lets a property owner who is protesting the appraised value of personal property show proof of what the property cost when new, and then requires the chief appraiser to agree to a value no higher than that cost. It touches business and other owners of taxable personal property, county chief appraisers, and appraisal review boards. On the ground, the protest ends in an agreed order capping the value at original cost, which the board chairman must issue within five days or the board within 30 days, starting with the 2028 tax year.
Receipt
The receipt
90R-HB1087 · 2026-11-12
SOLD BY
ITEM
relating to the valuation and protest of personal property.
WHAT IT DOES
Show what it cost new, and the appraiser must agree to no more. Starts 2028.
The bill lets a property owner who is protesting the appraised value of personal property show proof of what the property cost when new, and then requires the chief appraiser to agree to a value no higher than that cost. It touches business and other owners of taxable personal property, county chief appraisers, and appraisal review boards. On the ground, the protest ends in an agreed order capping the value at original cost, which the board chairman must issue within five days or the board within 30 days, starting with the 2028 tax year.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
2026-11-12 Filed (per the TLO filing feed)
FILED UNDER
No verified beat found.
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 · Oct 29, 2024 to Oct 22, 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.
Texas Trial Lawyers Association PAC$169,500.00
Texas Trial Lawyers Association PAC
$169,500.00
- Cash
- $157,500.00
- Paid by others
- $12,000.00
- Total
- $169,500.00
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.
TeamSources
Derived itemized flow · Dec 7, 2024 to Oct 14, 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: 100983892, 101006301, 101028846, 101058046, 101067892, 101071829.
Texans for Truth and Liberty PAC$110,000.00
Texans for Truth and Liberty PAC
$110,000.00
- Cash
- $110,000.00
- Paid by others
- $0.00
- Total
- $110,000.00
Also funds 44 other sitting lawmakers.
Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 30, 2025 to Oct 5, 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: 101006301, 101071829.
HillCo PAC$80,000.00
HillCo PAC
$80,000.00
- Cash
- $80,000.00
- Paid by others
- $0.00
- Total
- $80,000.00
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.
TeamSources
Derived itemized flow · Dec 4, 2025 to Oct 13, 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: 101028846, 101067892, 101071829.
Missing data does not establish zero giving. Display amounts are rounded.
Texas Trial Lawyers Association PAC
$169,500.00
- Cash
- $157,500.00
- Paid by others
- $12,000.00
- Total
- $169,500.00
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.
TeamSources
Derived itemized flow · Dec 7, 2024 to Oct 14, 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: 100983892, 101006301, 101028846, 101058046, 101067892, 101071829.
Texans for Truth and Liberty PAC
$110,000.00
- Cash
- $110,000.00
- Paid by others
- $0.00
- Total
- $110,000.00
Also funds 44 other sitting lawmakers.
Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 30, 2025 to Oct 5, 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: 101006301, 101071829.
HillCo PAC
$80,000.00
- Cash
- $80,000.00
- Paid by others
- $0.00
- Total
- $80,000.00
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.
TeamSources
Derived itemized flow · Dec 4, 2025 to Oct 13, 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: 101028846, 101067892, 101071829.
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 a super-expensive superintelligence, Nov 12, 2026, against the published rubric.
Sources
Texas House · Filed Nov 12, 2026
2026-11-12 Filed (per the TLO filing feed)
Texas Legislature Online · Introduced text: HTML · PDF
Data snapshot Nov 12, 2026 at 5:07 PM CST. Grades, charges, quotes and corrections follow the published record.
Text
The text as introduced · 330 words
90R5045 TYPED By: Little H.B. No. 1087 A BILL TO BE ENTITLED AN ACT relating to the valuation and protest of personal property. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 41.47, Tax Code, is amended by adding Subsection (g-2) to read as follows: (g-2) Upon request by the property owner, if the property owner furnishes proof of the historical cost when new of personal property, the chief appraiser and the property owner or the designated agent of the owner shall enter into an agreed disposition based upon the value of the property not to exceed its historical cost when new. The chief appraiser and the property owner or the designated agent of the owner shall file a joint motion with the appraisal review board notifying the board that the chief appraiser and the property owner or the designated agent of the owner have agreed to a disposition of the protest and requesting the board to issue an agreed order. The joint motion must contain the terms of the disposition of the protest. The chairman of the board shall issue the agreed order not later than the fifth day after the date on which the joint motion is filed with the board. If the chairman is unable to issue the agreed order within the five-day period, the board shall issue the agreed order not later than the 30th day after the date on which the joint motion is filed with the board. The chief appraiser and the property owner or the designated agent of the owner shall provide in the joint motion that the agreed order is appealable in the same manner as any other order issued by the board under this section. SECTION 2. The changes in law made by this Act apply only to ad valorem taxes imposed for a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2028.