Texas legislation · 89th Legislature 2nd Special Session
Texas HB84: Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.
Status: In committee, August 20, 2025
What the bill says
An act relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.
From the introduced text, August 18, 2025:
A BILL TO BE ENTITLED AN ACT relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.23(a), Tax Code, is amended to read as follows: (a) Notwithstanding the requirements of Section 25.18 and regardless of whether the appraisal office has appraised the property and determined the market value of the property for the tax year, an appraisal office may increase the appraised value of a residence homestead for a tax year to an amount not to exceed the lesser of: (1) the market value of the property for the most recent tax year that the market value was determined by the appraisal office; or (2) the sum of: (A)[ADDED: 2.5][[DELETED: 10]] percent of the appraised value of the property for the preceding tax year; (B) the appraised value of the property for the preceding tax year; and (C) the market value of all new improvements to the property. SECTION 2. Sections 23.231(a), (d), and (g), Tax Code, are amended to read as follows: (a) In this section: (1) [[DELETED: "Consumer price index" means the average over a ] [DELETED: state fiscal year of the Consumer Price Index for All Urban ] [DELETED: Consumers (CPI-U), U.S. City Average, …
Sponsors
- Carl Tepper (R, HD-084) · primary sponsor
Latest actions
- : Referred to Ways & Means
- : Read first time
- : Filed
Subjects: Taxation--Property-Appraisals & Appraisal Districts, Property Interests--Homestead, Taxation--Property-Exemptions
Common questions
- What is HB84?
- HB84 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.
- What does HB84 do?
- In its own words: An act relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.
- What is the status of HB84?
- In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).
- Who sponsored HB84?
- Carl Tepper (R, HD-084).
- Where is the official record for HB84?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00084
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.