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Bill > HB1547
TX HB1547
TX HB1547Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
summary
Introduced
12/09/2024
12/09/2024
In Committee
03/12/2025
03/12/2025
Crossed Over
Passed
Dead
06/02/2025
06/02/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.
AI Summary
This bill adds a new section to the Texas Tax Code that allows chief appraisers to exclude the value of certain accessibility improvements from a property's market value when calculating ad valorem (property) taxes. Specifically, the bill permits excluding the value of any improvement or feature made primarily to comply with the 2010 Americans with Disabilities Act (ADA) Standards for Accessible Design or any future successor standards. This means property owners who make modifications to their buildings or facilities to improve accessibility for people with disabilities will not be financially penalized through higher property tax assessments for those improvements. The bill is contingent on voters approving a related constitutional amendment during the 89th Legislature's Regular Session in 2025, and if approved, it would take effect on January 1, 2026. The tax exclusion would apply to improvements made on or after January 1, 2025, and would impact property tax assessments for tax years beginning on or after the effective date.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Reported from s/c favorably w/o amendment(s) (on 04/08/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1547 |
| Fiscal Note (Introduced) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/HB01547I.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB01547I.htm |
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