Texas 89th Legislature
Taxation
12 high-impact bills require immediate attention. 54 bills have bipartisan support.
High-Impact Bills
12 bills require immediate attention
Relating to public education and public school finance.
Relating to housing finance corporations; authorizing a fee.
Relating to subdivision plat requirements in certain counties; authorizing a fee; authorizing a civil penalty; creating a criminal offense.
Relating to the allocation of low income housing tax credits.
Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.
Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.
Upcoming Effective Dates
Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.
Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.
Relating to publication of public improvement district service plans and assessments on certain public Internet websites.
Relating to the split-payment of ad valorem taxes.
Taxation Filing Activity
Compliance & Cost
Leading Authors
Related Subject Areas
All Bills (87)
Relating to public education and public school finance.
Relating to public education and public school finance.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.
Relating to housing finance corporations; authorizing a fee.
Relating to housing finance corporations; authorizing a fee.
Relating to the exemption from ad valorem taxation of intangible personal property.
Relating to the exemption from ad valorem taxation of intangible personal property.
Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.
Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.
Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.
Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.
Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.
Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.
Relating to exemptions from sales and use taxes for game animals and exotic animals.
Relating to exemptions from sales and use taxes for game animals and exotic animals.
Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.
Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
Relating to rates established by municipalities for water or sewer service for certain entities.
Relating to rates established by municipalities for water or sewer service for certain entities.
Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.
Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.
Relating to an exemption from certain motor fuel taxes for counties in this state.
Relating to an exemption from certain motor fuel taxes for counties in this state.
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.
Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.
Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.
Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Relating to the system for appraising property for ad valorem tax purposes.
Relating to the system for appraising property for ad valorem tax purposes.
Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.
Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.
Relating to the filing for record of a plat, replat, or amended plat or replat of a subdivision of real property or a condominium.
Relating to the filing for record of a plat, replat, or amended plat or replat of a subdivision of real property or a condominium.
Relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district.
Relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district.
Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.
Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.
Relating to the applicability of premium and maintenance taxes to the Texas Windstorm Insurance Association and Texas FAIR Plan Association.
Relating to the applicability of premium and maintenance taxes to the Texas Windstorm Insurance Association and Texas FAIR Plan Association.
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.
Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.
Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.
Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.
Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.
Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.
Relating to the split-payment of ad valorem taxes.
Relating to the split-payment of ad valorem taxes.
Relating to the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Relating to a severance tax exemption for oil and gas produced from certain previously inactive restimulation wells; providing a civil penalty.
Relating to a severance tax exemption for oil and gas produced from certain previously inactive restimulation wells; providing a civil penalty.
Relating to the continuing education required in order for a person to renew the person's agreement with the comptroller of public accounts to serve as an arbitrator in an appeal through binding arbitration of an appraisal review board order determining a protest.
Relating to the continuing education required in order for a person to renew the person's agreement with the comptroller of public accounts to serve as an arbitrator in an appeal through binding arbitration of an appraisal review board order determining a protest.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.
Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.
Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.
Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.
Relating to the filing of a campaign treasurer appointment and an application for a place on the ballot by a candidate for the board of directors of an appraisal district.
Relating to the filing of a campaign treasurer appointment and an application for a place on the ballot by a candidate for the board of directors of an appraisal district.
Relating to subdivision plat requirements in certain counties; authorizing a fee; authorizing a civil penalty; creating a criminal offense.
Relating to subdivision plat requirements in certain counties; authorizing a fee; authorizing a civil penalty; creating a criminal offense.
Relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.
Relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.
Relating to exemptions from the taxes imposed on the sale, use, or rental of a motor vehicle for a vehicle purchased, used, or rented by a nonprofit food bank or a provider of housing and related services.
Relating to exemptions from the taxes imposed on the sale, use, or rental of a motor vehicle for a vehicle purchased, used, or rented by a nonprofit food bank or a provider of housing and related services.
Relating to the creation of a study group to evaluate the school district property value study conducted by the comptroller of public accounts.
Relating to the creation of a study group to evaluate the school district property value study conducted by the comptroller of public accounts.
Relating to the authority of an owner of property that qualifies for an exemption as a historic or archeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land.
Relating to the authority of an owner of property that qualifies for an exemption as a historic or archeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land.
Relating to the creation of the Fort Bend County Municipal Utility District No. 263; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Fort Bend County Municipal Utility District No. 263; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.
Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.
Proposing a constitutional amendment prohibiting the legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift.
Proposing a constitutional amendment prohibiting the legislature from imposing death taxes applicable to a decedent's property or the transfer of an estate, inheritance, legacy, succession, or gift.
Proposing a constitutional amendment prohibiting the enactment of a law imposing an occupation tax on certain entities that enter into transactions conveying securities or imposing a tax on certain securities transactions.
Proposing a constitutional amendment prohibiting the enactment of a law imposing an occupation tax on certain entities that enter into transactions conveying securities or imposing a tax on certain securities transactions.
Proposing a constitutional amendment to dedicate a portion of the revenue derived from state sales and use taxes to the Texas water fund and to provide for the allocation and use of that revenue.
Proposing a constitutional amendment to dedicate a portion of the revenue derived from state sales and use taxes to the Texas water fund and to provide for the allocation and use of that revenue.
Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.
Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected.
Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected.
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.
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.
Frequently Asked Questions
- How many Texas laws on taxation passed in 2025?
- The Texas 89th Legislature enacted 87 laws related to taxation. These bills were authored by 46 different legislators and address various aspects of taxation policy in Texas.
- Did taxation bills originate in the Texas House or Senate?
- Taxation legislation from the 89th Legislature includes 49 House bills and 38 Senate bills. Both chambers contributed significant legislation on this topic.
- Which Texas legislators authored the most taxation bills?
- The leading authors of taxation legislation include Sen. Paul Bettencourt (R) with 12 bills, Rep. Morgan Meyer (R) with 5 bills, Sen. Charles Perry (R) with 4 bills. These lawmakers have demonstrated particular focus on taxation issues during the 89th Legislature.
- How urgent are the compliance requirements for taxation legislation?
- Among the 87 taxation bills enacted, 11 have critical compliance urgency and 46 have moderate urgency. Businesses should prioritize reviewing high-urgency bills for immediate compliance planning.
- What subjects are related to taxation in Texas law?
- Taxation legislation frequently overlaps with Taxation--property-appraisals & Appraisal Districts, Taxation--property-exemptions, Comptroller of Public Accounts. Bills often address multiple related policy areas, so reviewing these connected subjects may provide additional context.
- Is there bipartisan support for taxation legislation in Texas?
- Yes, 54 of the 87 taxation bills (62%) have bipartisan sponsorship, with both Republican and Democrat sponsors. This indicates areas of cross-party agreement on taxation policy.
- When do Texas taxation laws from the 89th Legislature take effect?
- Most Texas legislation takes effect September 1, 2025, unless otherwise specified. Some taxation bills may have immediate effective dates or delayed implementation schedules. Review individual bills for specific effective dates and compliance deadlines.
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