What is the status of SB23?

Signed into law as of June 16, 2025. Latest action: See remarks for effective date (June 16, 2025).

Paul Bettencourt (R, SD-007), with 11 co-sponsors.

Where is the official record for SB23?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB00023

Texas legislation · 89th Legislature Regular Session

Texas SB23: Relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

Q: What is SB23?

SB23 is a bill in the Texas Legislature (89th Legislature Regular Session): Relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

Q: What does SB23 do?

In its own words: An act relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

Status: Signed into law, June 16, 2025

What the bill says

An act relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

From the enrolled text, May 30, 2025:

AN ACT relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: ARTICLE 1. PROVISIONS CONTINGENT ON CONSTITUTIONAL AMENDMENT SECTION 1.01. Section 11.13(c), Tax Code, is amended to read as follows: (c) In addition to the exemption provided by Subsection (b) [[DELETED: of this section]], an adult who is disabled or is 65 or older is entitled to an exemption from taxation by a school district of [ADDED: $60,000][[DELETED: $10,000]] of the appraised value of[ADDED: the person's][[DELETED: his]] residence homestead. SECTION 1.02. Section 46.071, Education Code, is amended by amending Subsections (a-2) and (b-2) and adding Subsections (a-4), (b-4), (c-4), (d-1), and (d-2) to read as follows: (a-2)[ADDED: For][[DELETED: Beginning with]] the 2023-2024[ADDED: and 2024-2025] school[ADDED: years][[DELETED: year]], a school district is entitled to additional state aid under this subchapter to the extent that state and local revenue used to service debt eligible under this chapter is less than the state and local revenue that would have been available to the district under this chapter as it existed on September 1, 2022, if …

Texas SB23: Relating to an increase in the amount of the exemption from ad valorem taxation by a school district of the appraised value of the residence homestead of a person who is elderly or disabled and the protection of school districts against certain losses in local revenue.

What the bill says

Sponsors

Latest actions

Votes

Common questions