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TX SB881

TX SB881
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.


summary

Introduced
02/13/2023
In Committee
03/01/2023
Crossed Over
Passed
Dead
05/29/2023

Introduced Session

88th 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 lower the maximum annual increase in the appraised value of a residence homestead for ad valorem (property) taxation from 10% to 5%. This change would only apply to tax years beginning on or after January 1, 2024, and only if a related constitutional amendment is approved by Texas voters. The bill aims to limit the growth of property tax assessments on primary residences, providing potential relief for homeowners.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Referred to Local Government (on 03/01/2023)

bill text


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