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TX HB4329

TX HB4329
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.


summary

Introduced
03/08/2019
In Committee
03/25/2019
Crossed Over
Passed
Dead
05/27/2019

Introduced Session

86th Legislature Regular Session

Bill Summary

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

AI Summary

This bill amends the Texas Tax Code to lower the limit on annual increases in the appraised value of a residence homestead for ad valorem (property) taxation purposes. Specifically, it reduces the maximum annual increase from 10% to 5% of the previous year's appraised value, plus the value of any new improvements. The bill applies only to tax years beginning on or after January 1, 2020, and is contingent on the approval of a related constitutional amendment by Texas voters.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 03/25/2019)

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