Texas 89th Legislature
Taxation--property-exemptions
2 high-impact bills require immediate attention. 18 bills have bipartisan support.
High-Impact Bills
2 bills require immediate attention
Upcoming Effective Dates
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 the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.
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 a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
Taxation--property-exemptions Filing Activity
Compliance & Cost
Leading Authors
All Bills (31)
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 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 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 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 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 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 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 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 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.
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 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.
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.
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.
Relating to a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
Relating to a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
Relating to the payment of certain ad valorem tax refunds.
Relating to the payment of certain ad valorem tax refunds.
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 duty of an appraisal district to keep confidential certain identifying information provided by a property owner.
Relating to the duty of an appraisal district to keep confidential certain identifying information provided by a property owner.
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.
Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.
Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.
Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.
Proposing a constitutional amendment to authorize the legislature to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
Proposing a constitutional amendment to authorize the legislature to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
Frequently Asked Questions
- How many Texas laws on taxation--property-exemptions passed in 2025?
- The Texas 89th Legislature enacted 31 laws related to taxation--property-exemptions. These bills were authored by 18 different legislators and address various aspects of taxation--property-exemptions policy in Texas.
- Did taxation--property-exemptions bills originate in the Texas House or Senate?
- Taxation--property-exemptions legislation from the 89th Legislature includes 20 House bills and 11 Senate bills. Both chambers contributed significant legislation on this topic.
- Which Texas legislators authored the most taxation--property-exemptions bills?
- The leading authors of taxation--property-exemptions legislation include Sen. Paul Bettencourt (R) with 7 bills, Rep. Morgan Meyer (R) with 3 bills, Rep. Ryan Guillen (R) with 3 bills. These lawmakers have demonstrated particular focus on taxation--property-exemptions issues during the 89th Legislature.
- How urgent are the compliance requirements for taxation--property-exemptions legislation?
- Among the 31 taxation--property-exemptions bills enacted, 2 have critical compliance urgency and 17 have moderate urgency. Businesses should prioritize reviewing high-urgency bills for immediate compliance planning.
- What subjects are related to taxation--property-exemptions in Texas law?
- Taxation--property-exemptions legislation frequently overlaps with Taxation, Taxation--property-appraisals & Appraisal Districts, Property Interests. Bills often address multiple related policy areas, so reviewing these connected subjects may provide additional context.
- Is there bipartisan support for taxation--property-exemptions legislation in Texas?
- Yes, 18 of the 31 taxation--property-exemptions bills (58%) have bipartisan sponsorship, with both Republican and Democrat sponsors. This indicates areas of cross-party agreement on taxation--property-exemptions policy.
- When do Texas taxation--property-exemptions laws from the 89th Legislature take effect?
- Most Texas legislation takes effect September 1, 2025, unless otherwise specified. Some taxation--property-exemptions bills may have immediate effective dates or delayed implementation schedules. Review individual bills for specific effective dates and compliance deadlines.
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