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Bill > HB529


TX HB529

TX HB529
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.


summary

Introduced
11/12/2020
In Committee
03/01/2021
Crossed Over
Passed
Dead
05/31/2021

Introduced Session

87th 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 Tax Code to limit the annual increase in the appraised value of a residence homestead for ad valorem (property) taxation purposes to 2.5% of the previous year's appraised value, plus the value of any new improvements to the property. The bill applies only to tax years beginning on or after January 1, 2022, and is contingent on the approval of a related constitutional amendment by Texas voters.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

Referred to Ways & Means (on 03/01/2021)

bill text


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