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Bill > SB23
TX SB23
TX SB23Relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.
summary
Introduced
05/09/2025
05/09/2025
In Committee
05/05/2025
05/05/2025
Crossed Over
04/23/2025
04/23/2025
Passed
06/16/2025
06/16/2025
Dead
Signed/Enacted/Adopted
06/16/2025
06/16/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.
AI Summary
This bill primarily increases the homestead tax exemption for elderly or disabled homeowners from $10,000 to $60,000 for school district property taxes, and provides a comprehensive set of mechanisms to protect school districts from potential revenue losses resulting from this increased exemption. The bill includes provisions for the 2023-2024, 2024-2025, and 2025-2026 school years, outlining how school districts will receive additional state aid to compensate for potential local revenue reductions. The changes are contingent on voter approval of a constitutional amendment and include detailed instructions for tax assessors, school districts, and state agencies on how to calculate and implement these changes. Specifically, the bill requires tax officials to prepare provisional tax bills that show both the potential tax amount with and without the new exemption, and provides a process for issuing supplemental tax bills depending on whether the constitutional amendment is approved. The bill's provisions are designed to ensure transparency for taxpayers and financial stability for school districts during this tax exemption transition.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (135)
Diego Bernal (D)*,
Paul Bettencourt (R)*,
Greg Bonnen (R)*,
Todd Hunter (R)*,
Trey Martinez Fischer (D)*,
Morgan Meyer (R)*,
Daniel Alders (R),
Alma Allen (D),
Carol Alvarado (D),
Rafael Anchía (D),
Trent Ashby (R),
Jeffrey Barry (R),
Cecil Bell (R),
Keith Bell (R),
Salman Bhojani (D),
Brian Birdwell (R),
César Blanco (D),
Rhetta Bowers (D),
Brad Buckley (R),
John Bucy (D),
Ben Bumgarner (R),
Angie Button (R),
Briscoe Cain (R),
Donna Campbell (R),
Liz Campos (D),
Giovanni Capriglione (R),
David Cook (R),
Molly Cook (D),
Philip Cortez (D),
Brandon Creighton (R),
Charles Cunningham (R),
Pat Curry (R),
Drew Darby (R),
Aicha Davis (D),
Jay Dean (R),
Mano DeAyala (R),
Mark Dorazio (R),
Harold Dutton (D),
Paul Dyson (R),
Caroline Fairly (R),
Lulu Flores (D),
Pete Flores (R),
James Frank (R),
Erin Gámez (D),
Josey Garcia (D),
Linda Garcia (D),
Cassandra Garcia Hernandez (D),
Gary Gates (R),
Stan Gerdes (R),
Charlie Geren (R),
Barbara Gervin-Hawkins (D),
Vikki Goodwin (D),
Ryan Guillen (R),
Roland Gutierrez (D),
Brent Hagenbuch (R),
Bob Hall (R),
Kelly Hancock (R),
Sam Harless (R),
Cody Harris (R),
Caroline Harris Davila (R),
Cole Hefner (R),
Hillary Hickland (R),
Adam Hinojosa (R),
Chuy Hinojosa (D),
Donna Howard (D),
Joan Huffman (R),
Bryan Hughes (R),
Lacey Hull (R),
Carrie Isaac (R),
Ann Johnson (D),
Helen Kerwin (R),
Ken King (R),
Phil King (R),
Stan Kitzman (R),
Lois Kolkhorst (R),
Suleman Lalani (D),
Stan Lambert (R),
Brooks Landgraf (R),
Jeff Leach (R),
Terri Leo-Wilson (R),
Janie Lopez (R),
Ray Lopez (D),
A.J. Louderback (R),
J.M. Lozano (R),
John Lujan (R),
Christian Manuel (D),
Mando Martinez (D),
Don McLaughlin (R),
John McQueeney (R),
José Menéndez (D),
Will Metcalf (R),
Terry Meza (D),
Mayes Middleton (R),
Borris Miles (D),
Eddie Morales (D),
Matt Morgan (R),
Sergio Muñoz (D),
Robert Nichols (R),
Candy Noble (R),
Tom Oliverson (R),
Claudia Ordaz Perez (D),
Angelia Orr (R),
Tan Parker (R),
Jared Patterson (R),
Dennis Paul (R),
Angela Paxton (R),
Mary Ann Perez (D),
Vincent Perez (D),
Charles Perry (R),
Dade Phelan (R),
Katrina Pierson (R),
Mihaela Plesa (D),
Richard Raymond (D),
Ron Reynolds (D),
Alan Schoolcraft (R),
Charles Schwertner (R),
Matt Shaheen (R),
Joanne Shofner (R),
Shelby Slawson (R),
John Smithee (R),
Kevin Sparks (R),
Valoree Swanson (R),
Tony Tinderholt (R),
Steve Toth (R),
Ellen Troxclair (R),
Gary VanDeaver (R),
Cody Vasut (R),
Denise Villalobos (R),
Hubert Vo (D),
Charlene Ward Johnson (D),
Royce West (D),
Trey Wharton (R),
Terry Wilson (R),
Judith Zaffirini (D),
Erin Zwiener (D),
Last Action
See remarks for effective date (on 06/16/2025)
Official Document
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