Texas SB58: Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

What the bill says

An act relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

From the introduced text, August 28, 2025:

A BILL TO BE ENTITLED AN ACT relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.26, Tax Code, is amended by amending Subsection (o) and adding Subsection (o-1) to read as follows: (o) Notwithstanding Subsections (a) and (b), an improvement to property that would otherwise constitute an improvement under Subsection (b) is not treated as an improvement under that subsection if the improvement is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty[ADDED: , a natural disaster declared by the president of the ] [ADDED: United States or the governor,]or [[DELETED: by]] wind or water damage. For purposes of appraising the property in the tax year in which the structure would have constituted an improvement under Subsection (b), the replacement structure is considered to be an improvement under that subsection only if: (1) the square footage of the replacement structure exceeds that of the replaced structure as that structure existed before the casualty[ or (2) the exterior of the replacement structure is of higher quality construction and composition than that of …

Sponsors

• Borris Miles (D, SD-013) · primary sponsor

Latest actions

1. August 28, 2025: Filed
2. August 28, 2025: Received by the Secretary of the Senate

Common questions

What is SB58?

SB58 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

What does SB58 do?

In its own words: An act relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

What is the status of SB58?

Introduced as of August 28, 2025. Latest action: Filed (August 28, 2025).

Who sponsored SB58?

Borris Miles (D, SD-013).

Where is the official record for SB58?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=SB00058