Texas HB234: Relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes.

What the bill says

An act relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes.

From the introduced text, July 30, 2025:

A BILL TO BE ENTITLED AN ACT relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 25.19(o), Tax Code, is amended to read as follows: (o) A notice required under Subsection (a) or (g) to be delivered to the owner of real property other than a single-family residence that qualifies for an exemption under Section 11.13 must include the following statement: "Under Section 23.231, Tax Code, [[DELETED: for the 2024, 2025, and 2026 tax years,]] the appraised value of real property other than a residence homestead for ad valorem tax purposes may not be increased by more than 20 percent each year, with certain exceptions.[ADDED: "][[DELETED: The circuit breaker limitation provided ] [DELETED: under Section 23.231, Tax Code, expires December 31, 2026. Unless ] [DELETED: this expiration date is extended by the Texas Legislature, ] [DELETED: beginning in the 2027 tax year, the circuit breaker limitation ] [DELETED: provided under Section 23.231, Tax Code, will no longer be in effect ] [DELETED: and may result in an increase in ad valorem taxes imposed on real ] [DELETED: property previously subject to the limitation." This subsection ] [DELETED: expires December 31, 2027.]] SECTION 2. The …

Sponsors

• Dade Phelan (R, HD-021) · primary sponsor

Latest actions

1. July 30, 2025: Filed

Common questions

What is HB234?

HB234 is a bill in the Texas Legislature (89th Legislature 1st Special Session): Relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes.

What does HB234 do?

In its own words: An act relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes.

What is the status of HB234?

Introduced as of July 30, 2025. Latest action: Filed (July 30, 2025).

Who sponsored HB234?

Dade Phelan (R, HD-021).

Where is the official record for HB234?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HB00234