Texas legislation · 89th Legislature 2nd Special Session
Texas HB107: Relating to municipal and county ad valorem tax relief.
Status: Introduced, August 15, 2025
What the bill says
An act relating to municipal and county ad valorem tax relief.
From the introduced text, August 18, 2025:
A BILL TO BE ENTITLED AN ACT relating to municipal and county ad valorem tax relief. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 140, Local Government Code, is amended by adding Section 140.014 to read as follows: [ADDED: Sec.][ADDED: ][ADDED: 140.014.][ADDED: ][ADDED: ][ADDED: AD VALOREM TAX RELIEF USING CERTAIN SURPLUS ] [ADDED: REVENUE. (a) ][ADDED: ][ADDED: In this section:] [ADDED: (1)][ADDED: ][ADDED: ][ADDED: "Consumer price index" means the index that the ] [ADDED: comptroller considers to most accurately report changes in the ] [ADDED: purchasing power of the dollar for consumers in this state.] [ADDED: (2)][ADDED: ][ADDED: ][ADDED: "Inflation rate" means the amount, expressed in ] [ADDED: decimal form rounded to the nearest thousandth, computed by ] [ADDED: determining the percentage change in the consumer price index for ] [ADDED: the most recent 12-month period for which the index can be ] [ADDED: determined as compared to the consumer price index for the 12-month ] [ADDED: period preceding that period.] [ADDED: (3)][ADDED: ][ADDED: ][ADDED: "Population growth rate" means the rate of growth ] [ADDED: of the state's population during the preceding calendar year, ] [ADDED: expressed in decimal form rounded to the nearest thousandth, ] [ADDED: determined by the board in accordance with the most recent ] [ADDED: population estimates published by the …
Sponsors
- Brian Harrison (R, HD-010) · primary sponsor
Latest actions
- : Filed
Subjects: Taxation--Property-Tax Rate, County Government--Finance, City Government--Finance, Taxation--County, COMPTROLLER OF PUBLIC ACCOUNTS, Taxation--City
Common questions
- What is HB107?
- HB107 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to municipal and county ad valorem tax relief.
- What does HB107 do?
- In its own words: An act relating to municipal and county ad valorem tax relief.
- What is the status of HB107?
- Introduced as of August 15, 2025. Latest action: Filed (August 15, 2025).
- Who sponsored HB107?
- Brian Harrison (R, HD-010).
- Where is the official record for HB107?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00107
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.