Bill > HB851

This bill modifies the Texas Tax Code to require chief appraisers in each appraisal district to collect and report specific data about residence homesteads (primary homes that qualify for property tax exemptions) without revealing personal identifying information. Specifically, chief appraisers must now determine and report to the state comptroller the number of residence homesteads that: (1) are subject to limitations on tax increases, (2) have had property taxes deferred or tax collection suits abated, and (3) have had tax collection actions deferred or suspended. The comptroller is then required to compile these numbers and produce a comprehensive report by November 1st of each tax year, which will be shared with the lieutenant governor, house speaker, and all state legislators. The report will include the total number of such homesteads statewide and break down the numbers by school district, while ensuring no personal details about property owners are disclosed. These reporting requirements will apply to tax years beginning on or after the bill's effective date of January 1, 2026, and are designed to provide greater transparency about property tax relief and deferment mechanisms without compromising individual privacy.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB851