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TX HB5013

TX HB5013
Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.


summary

Introduced
03/10/2023
In Committee
03/23/2023
Crossed Over
Passed
Dead
05/29/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

AI Summary

This bill proposes to amend the Texas Tax Code to provide an additional exemption from ad valorem (property) taxation. Specifically, the bill would exempt 50% of the appraised value of a person's residence homestead if the individual has received a residence homestead exemption on the property for at least the preceding 10 years. This new exemption would apply in addition to other existing homestead exemptions. The bill also makes necessary adjustments to the tax calculation and collection processes to accommodate this new exemption. The exemption would only take effect if the Texas Legislature passes and the voters approve a related constitutional amendment.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 03/23/2023)

bill text


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