Bill Text: TX HB851 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-11-12 - Filed [HB851 Detail]

Download: Texas-2025-HB851-Introduced.html

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89R1134 RDS-D
By: Schofield H.B. No. 851

A BILL TO BE ENTITLED
AN ACT
relating to the determination and reporting of the number of
residence homesteads of certain property owners for which the owner
is receiving certain ad valorem tax benefits.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26, Tax Code, is amended by adding
Subsections (e-1) and (e-2) to read as follows:
(e-1) For each school district in an appraisal district, the
chief appraiser shall:
(1) determine the number of residence homesteads
subject to the limitation on tax increases required by this section
for the current tax year; and
(2) not later than September 1 of that tax year, report
the number to the comptroller in the form prescribed by the
comptroller.
(e-2) Not later than November 1 of each tax year, the
comptroller shall report to the lieutenant governor, the speaker of
the house of representatives, and each member of the legislature
the total number of residence homesteads in the state subject to the
limitation on tax increases required by this section for the
current tax year as reported to the comptroller under Subsection
(e-1) in that tax year. The report must include the number of those
residence homesteads in each school district or a reference to
where the information for each school district may be accessed.
SECTION 2. Section 33.06, Tax Code, is amended by adding
Subsections (i) and (j) to read as follows:
(i) For each school district in an appraisal district, the
chief appraiser shall:
(1) determine the number of residence homesteads for
which a property owner deferred collection of a tax, abated a suit
to collect a delinquent tax, or abated a sale to foreclose a tax
lien under this section during any portion of the preceding tax
year; and
(2) not later than September 1 of the current tax year,
report the number to the comptroller in the form prescribed by the
comptroller.
(j) Not later than November 1 of each tax year, the
comptroller shall report to the lieutenant governor, the speaker of
the house of representatives, and each member of the legislature
the total number of residence homesteads in the state for which a
property owner deferred collection of a tax, abated a suit to
collect a delinquent tax, or abated a sale to foreclose a tax lien
under this section during any portion of the preceding tax year as
reported to the comptroller under Subsection (i) in the current tax
year. The report must include the number of those residence
homesteads in each school district or a reference to where the
information for each school district may be accessed.
SECTION 3. Section 33.065, Tax Code, is amended by adding
Subsections (k) and (l) to read as follows:
(k) For each school district in an appraisal district, the
chief appraiser shall:
(1) determine the number of residence homesteads for
which a property owner deferred or abated a suit to collect a
delinquent tax under this section during any portion of the
preceding tax year; and
(2) not later than September 1 of the current tax year,
report the number to the comptroller in the form prescribed by the
comptroller.
(l) Not later than November 1 of each tax year, the
comptroller shall report to the lieutenant governor, the speaker of
the house of representatives, and each member of the legislature
the total number of residence homesteads in the state for which a
property owner deferred or abated a suit to collect a delinquent tax
under this section during any portion of the preceding tax year as
reported to the comptroller under Subsection (k) in the current tax
year. The report must include the number of those residence
homesteads in each school district or a reference to where the
information for each school district may be accessed.
SECTION 4. This Act applies only to the determination and
reporting of information during a tax year that begins on or after
the effective date of this Act.
SECTION 5. This Act takes effect January 1, 2026.