Texas legislation · 89th Legislature 2nd Special Session
Texas HB299: Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
Status: Introduced, August 25, 2025
What the bill says
An act relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
From the introduced text, August 25, 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 tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.23, Tax Code, is amended by amending Subsections (a), (b), and (c) and adding Subsections (a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (a-7), and (c-2) to read as follows: (a)[ADDED: The appraised value of a residence homestead for the ] [ADDED: first tax year that the owner qualifies the property for an ] [ADDED: exemption under Section 11.13 is equal to the market value of the ] [ADDED: property. Notwithstanding Section 23.01, the appraised value of ] [ADDED: the property for each subsequent tax year until the tax year in ] [ADDED: which the limitation provided by this subsection expires is equal ] [ADDED: to][[DELETED: Notwithstanding the requirements of Section 25.18 and ] [DELETED: regardless of whether the appraisal office has appraised the ] [DELETED: property and determined the market value of the property for the tax ] [DELETED: year, an appraisal office may increase the appraised value of a ] [DELETED: residence homestead for a tax year to an amount not to exceed the ] [DELETED: lesser of:] [[DELETED: (1)][DELETED: ][DELETED: ][DELETED: the market value of the property for the …
Sponsors
- Shelley Luther (R, HD-062) · primary sponsor
Latest actions
- : Filed
Subjects: Taxation--Property-Appraisals & Appraisal Districts, Property Interests--Homestead, Taxation--Property-Exemptions
Common questions
- What is HB299?
- HB299 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 tax purposes.
- What does HB299 do?
- In its own words: An act relating to the limitation on increases in the appraised value of a residence homestead for ad valorem tax purposes.
- What is the status of HB299?
- Introduced as of August 25, 2025. Latest action: Filed (August 25, 2025).
- Who sponsored HB299?
- Shelley Luther (R, HD-062).
- Where is the official record for HB299?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00299
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.