Bill Text: TX SB652 | 2025-2026 | 89th Legislature | Introduced

Texas Senate Bill 652

Introduced

Bill Title: Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2025-02-03 - Referred to Local Government [SB652 Detail]

Download: Texas-2025-SB652-Introduced.html

	89R5366 DRS-D

	By: West	S.B. No. 652



	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of the commissioners court of a county to
	adopt an exemption from ad valorem taxation by the county of a
	portion, expressed as a dollar amount, of the appraised value of an
	individual's residence homestead.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 11.13, Tax Code, is amended by amending
	Subsection (i) and adding Subsection (s) to read as follows:
	(i) The assessor and collector for a taxing unit may
	disregard the exemptions authorized by Subsection (b), (c), (d),
	[or] (n), or (s) [~~of this section~~] and assess and collect a tax
	pledged for payment of debt without deducting the amount of the
	exemption if:
	(1) prior to adoption of the exemption, the taxing
	unit pledged the taxes for the payment of a debt; and
	(2) granting the exemption would impair the obligation
	of the contract creating the debt.
	(s) In addition to any other exemptions provided by this
	section, an individual is entitled to an exemption from taxation by
	a county of a portion, expressed as a dollar amount, of the
	appraised value of the individual's residence homestead if the
	exemption is adopted by the commissioners court of the county
	before July 1 in the manner provided by law for official action by
	the commissioners court. The amount of the exemption may not exceed
	$100,000.
	SECTION 2. Section 25.23(a), Tax Code, is amended to read as
	follows:
	(a) After submission of appraisal records, the chief
	appraiser shall prepare supplemental appraisal records listing:
	(1) each taxable property the chief appraiser
	discovers that is not included in the records already submitted,
	including property that was omitted from an appraisal roll in a
	prior tax year;
	(2) property on which the appraisal review board has
	not determined a protest at the time of its approval of the
	appraisal records; and
	(3) property that qualifies for an exemption under
	Section 11.13(n) or (s) that was adopted by the governing body of a
	taxing unit after the date the appraisal records were submitted.
	SECTION 3. This Act applies only to ad valorem taxes imposed
	for a tax year that begins on or after the effective date of this
	Act.
	SECTION 4. This Act takes effect January 1, 2026, but only
	if the constitutional amendment proposed by the 89th Legislature,
	Regular Session, 2025, authorizing the commissioners court of a
	county to adopt an exemption from ad valorem taxation by the county
	of a portion, expressed as a dollar amount, of the appraised value
	of an individual's residence homestead is approved by the voters.
	If that amendment is not approved by the voters, this Act has no
	effect.