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Bill > HB3713


TX HB3713

TX HB3713
Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.


summary

Introduced
03/06/2023
In Committee
03/20/2023
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 change the limit on the annual increase in the appraised value of a residence homestead for ad valorem (property) tax purposes. Specifically, it reduces the maximum annual increase from 10% to 2% of the previous year's appraised value, plus the value of any new improvements. The bill applies to residence homesteads starting in the 2024 tax year, but only if voters approve a related constitutional amendment that authorizes the legislature to set a lower limit on the maximum appraised value.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 03/20/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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