Texas HB90: Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.

What the bill says

An act relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.

From the introduced text, July 14, 2025:

A BILL TO BE ENTITLED AN ACT relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.013, Tax Code, is amended by adding Subsection (f) to read as follows: [ADDED: (f)][ADDED: ][ADDED: ][ADDED: Notwithstanding Section 1.04(7), in determining the ] [ADDED: market value of a residence homestead that is more than 30 years old ] [ADDED: and located in a tax increment financing reinvestment zone ] [ADDED: designated by a municipality under Chapter 311 or in the area ] [ADDED: adjacent to the zone, the chief appraiser for the appraisal ] [ADDED: district in which the property is located may, as the chief ] [ADDED: appraiser considers appropriate to fairly appraise the property, ] [ADDED: exclude from consideration the value of new or substantially ] [ADDED: remodeled residential properties that are located in the same ] [ADDED: neighborhood as the residence homestead being appraised and that ] [ADDED: would otherwise be considered in appraising the residence ] [ADDED: homestead. For purposes of this subsection, an area adjacent to a ] [ADDED: tax increment financing reinvestment zone means any area within two ] [ADDED: miles of the zone's boundaries in any direction that is …

Sponsors

• Nicole Collier (D, HD-095) · primary sponsor

Latest actions

1. July 14, 2025: Filed

Common questions

What is HB90?

HB90 is a bill in the Texas Legislature (89th Legislature 1st Special Session): Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.

What does HB90 do?

In its own words: An act relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.

What is the status of HB90?

Introduced as of July 14, 2025. Latest action: Filed (July 14, 2025).

Who sponsored HB90?

Nicole Collier (D, HD-095).

Where is the official record for HB90?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HB00090