Texas 89th Legislature
Taxation--property-assessment & Collection
2 high-impact bills require immediate attention. 8 bills have bipartisan support.
High-Impact Bills
2 bills require immediate attention
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 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.
Upcoming Effective Dates
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 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 split-payment of ad valorem taxes.
Relating to the current debt rate and tax rate of a taxing unit for ad valorem tax purposes.
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 governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Taxation--property-assessment & Collection Filing Activity
Compliance & Cost
Leading Authors
All Bills (18)
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 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 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 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 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 split-payment of ad valorem taxes.
Relating to the split-payment of ad valorem taxes.
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 the ad valorem taxation of certain dealer's heavy equipment inventory.
Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.
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.
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.
Relating to the payment of certain ad valorem tax refunds.
Relating to the payment of certain ad valorem tax refunds.
Relating to the payment of certain ad valorem tax refunds.
Relating to the payment of certain ad valorem tax refunds.
Relating to the calculation of certain ad valorem tax rates.
Relating to the calculation of certain ad valorem tax rates.
Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.
Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.
Relating to the current debt rate and tax rate of a taxing unit for ad valorem tax purposes.
Relating to the current debt rate and tax rate of a taxing unit for ad valorem tax purposes.
Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.
Relating to the effect of a tax certificate accompanying a transfer of certain property.
Relating to the effect of a tax certificate accompanying a transfer of certain property.
Frequently Asked Questions
- How many Texas laws on taxation--property-assessment & collection passed in 2025?
- The Texas 89th Legislature enacted 18 laws related to taxation--property-assessment & collection. These bills were authored by 14 different legislators and address various aspects of taxation--property-assessment & collection policy in Texas.
- Did taxation--property-assessment & collection bills originate in the Texas House or Senate?
- Taxation--property-assessment & Collection legislation from the 89th Legislature includes 10 House bills and 8 Senate bills. Both chambers contributed significant legislation on this topic.
- Which Texas legislators authored the most taxation--property-assessment & collection bills?
- The leading authors of taxation--property-assessment & collection legislation include Sen. Paul Bettencourt (R) with 4 bills, Rep. Ellen Troxclair (R) with 2 bills, Rep. Cecil Bell (R) with 1 bills. These lawmakers have demonstrated particular focus on taxation--property-assessment & collection issues during the 89th Legislature.
- How urgent are the compliance requirements for taxation--property-assessment & collection legislation?
- Among the 18 taxation--property-assessment & collection bills enacted, 2 have critical compliance urgency and 11 have moderate urgency. Businesses should prioritize reviewing high-urgency bills for immediate compliance planning.
- What subjects are related to taxation--property-assessment & collection in Texas law?
- Taxation--property-assessment & Collection legislation frequently overlaps with Taxation, Taxation--property-appraisals & Appraisal Districts, Taxation--property-tax Rate. Bills often address multiple related policy areas, so reviewing these connected subjects may provide additional context.
- Is there bipartisan support for taxation--property-assessment & collection legislation in Texas?
- Yes, 8 of the 18 taxation--property-assessment & collection bills (44%) have bipartisan sponsorship, with both Republican and Democrat sponsors. This indicates areas of cross-party agreement on taxation--property-assessment & collection policy.
- When do Texas taxation--property-assessment & collection laws from the 89th Legislature take effect?
- Most Texas legislation takes effect September 1, 2025, unless otherwise specified. Some taxation--property-assessment & collection bills may have immediate effective dates or delayed implementation schedules. Review individual bills for specific effective dates and compliance deadlines.
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