Texas legislation · 89th Legislature 2nd Special Session
Texas HB219: Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
Status: In committee, August 20, 2025
What the bill says
An act relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
From the introduced text, August 18, 2025:
A BILL TO BE ENTITLED AN ACT relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation. 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: two][[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. This Act applies only to the appraisal for ad valorem taxation of residence homesteads for a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2027, but only if the constitutional amendment proposed by the …
Sponsors
- Mitch Little (R, HD-065) · 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 HB219?
- HB219 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
- What does HB219 do?
- In its own words: An act relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
- What is the status of HB219?
- In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).
- Who sponsored HB219?
- Mitch Little (R, HD-065).
- Where is the official record for HB219?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00219
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.