Texas SB4: Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against certain losses in local revenue.

What the bill says

An act relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district 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 of residence homesteads from ad valorem taxation by a school district 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(b), Tax Code, is amended to read as follows: (b) An adult is entitled to exemption from taxation by a school district of[ADDED: $140,000][[DELETED: $100,000]] of the appraised value of the adult's residence homestead, except that only $5,000 of the exemption applies to an entity operating under former Chapter 17, 18, 25, 26, 27, or 28, Education Code, as those chapters existed on May 1, 1995, as permitted by Section 11.301, Education Code. SECTION 1.02. Section 46.071, Education Code, is amended by amending Subsections (a-2) and (b-2) and adding Subsections (a-3), (b-3), (c-3), (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, …

Sponsors

• Paul Bettencourt (R, SD-007) · primary sponsor
• Carol Alvarado (D, SD-006)
• Brian Birdwell (R, SD-022)
• Cesar Blanco (D, SD-029)
• Donna Campbell (R, SD-025)
• David Cook (R, HD-096)
• Charles Creighton (R, SD-004)
• Sarah Eckhardt (D, SD-014)
• Maria Flores (D, HD-051)
• Roland Gutierrez (D, SD-019)
• Brent Hagenbuch (R, SD-030)
• Bob Hall (R, SD-002)

Latest actions

1. June 16, 2025: See remarks for effective date
2. June 16, 2025: Signed by the Governor
3. June 1, 2025: Sent to the Governor
4. June 1, 2025: Signed in the House
5. May 31, 2025: Signed in the Senate
6. May 30, 2025: Reported enrolled
7. May 29, 2025: Senate concurs in House amendment(s)-reported
8. May 29, 2025: Record vote
9. May 29, 2025: Senate concurs in House amendment(s)
10. May 29, 2025: Read

Votes

• Ways & Means Committee Vote (Out of committee): 11 yea, 1 nay, passed
• Local Government Committee Vote (Out of committee): 7 yea, 0 nay, passed
• Senate concurs in House amendment(s) (May 29, 2025): 31 yea, 0 nay, passed
• Record vote RV#3961 (May 21, 2025): 134 yea, 1 nay, passed
• Record vote RV#3116 (May 21, 2025): 143 yea, 0 nay, passed
• Record vote RV#3755 (May 20, 2025): 57 yea, 85 nay, failed

Common questions

What is SB4?

SB4 is a bill in the Texas Legislature (89th Legislature Regular Session): Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against certain losses in local revenue.

What does SB4 do?

In its own words: An act relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and the protection of school districts against certain losses in local revenue.

What is the status of SB4?

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

Who sponsored SB4?

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

Where is the official record for SB4?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB00004