Monitoring the SessionSB 298
Filed
Initial review · graded Nov 9, 2026 · 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.
Home value increases capped at 3 percent a year starting 2028. Only if voters approve an amendment.
This bill lowers the cap on how fast the taxable value of a home you live in can rise each year, from 10 percent to 3 percent, plus the value of any new improvements. It touches every Texas homeowner with a residence homestead and the appraisal offices that set those values. Starting with the 2028 tax year, appraised homestead values can climb no more than 3 percent a year, but only if voters approve a matching constitutional amendment; if they reject it, the bill does nothing.
Labels: DO-OVER. Reworked text of a bill filed before that died: 89R SB 244 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R and 89R only.TRY NO. 2. Filed in 2 sessions: 89R and 90R. Checked against 88R and 89R only.
90R-SB298 · 2026-11-09
relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Home value increases capped at 3 percent a year starting 2028. Only if voters approve an amendment.
This bill lowers the cap on how fast the taxable value of a home you live in can rise each year, from 10 percent to 3 percent, plus the value of any new improvements. It touches every Texas homeowner with a residence homestead and the appraisal offices that set those values. Starting with the 2028 tax year, appraised homestead values can climb no more than 3 percent a year, but only if voters approve a matching constitutional amendment; if they reject it, the bill does nothing.
[ ] NONE FOUND
No fiscal note in the loaded record.
No verified beat found.
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 12, 2024 to Oct 24, 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.
$55,000.00
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 · Dec 13, 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: 100985131, 101008112, 101072110.
Missing data does not establish zero giving. Display amounts are rounded.
$55,000.00
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 · Dec 13, 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: 100985131, 101008112, 101072110.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by a super-expensive superintelligence, Nov 9, 2026, against the published rubric.
Filed 2 times: 89R and now. Checked against 88R and 89R only.
by Sen. Flores, same lead author · Died in committee · reworked
Introduced textLast action, Feb 3, 2025: Referred to Local Government
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
Caption, 89R bill history
Texas Senate · Filed Nov 9, 2026
11/09/2026 S Filed
Texas Legislature Online · Introduced
Data snapshot Nov 10, 2026 at 2:41 AM CST. Grades, charges, quotes and corrections follow the published record.
HB 563 by Patterson (identical)
Property Interests--Homestead
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
The text as introduced · 275 words
90R3063 RDS-D By: Flores S.B. No. 298 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) three [ 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, 2028, but only if the constitutional amendment proposed by the 90th Legislature, Regular Session, 2027, 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.