Ways & Means

Relating to the issuance and repayment of debt by local governments, including the adoption of an ad valorem tax rate and the use of ad valorem tax revenue for the repayment of debt.

In committee

Relating to the exemption from ad valorem taxation of intangible personal property.

Out of committee

Relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district.

Out of committee

Relating to the entitlement of certain municipalities to receive and use tax revenue from certain establishments located near a hotel and convention center project.

Out of committee

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.

Out of committee

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.

Out of committee

Relating to an exemption from certain taxes imposed on the transfer of a motor vehicle to a person from a decedent or the decedent's estate.

Out of committee

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.

Out of committee

Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.

Out of committee

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.

Out of committee

Relating to a reduction in the maximum compressed tax rate of a school district.

Out of committee

Relating to the Texas Jobs, Energy, Technology, and Innovation Act.

Out of committee

Proposing a constitutional amendment prohibiting the imposition of a tax on the realized or unrealized capital gains of an individual, family, estate, or trust.

Out of committee

Relating to the text of ballot propositions that increase taxes.

In committee

Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.

Out of committee

Relating to exemptions from sales and use taxes for game animals and exotic animals.

Out of committee

Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.

Out of committee

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.

Out of committee

Relating to honesty in state taxation.

In committee

Relating to the duty of an appraisal district to keep confidential certain identifying information provided by a property owner.

Out of committee

Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.

Out of committee

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.

Out of committee

Relating to the elimination of ad valorem taxes and the creation of a joint interim committee on the elimination of those taxes.

In committee

Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.

Out of committee

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.

Out of committee

Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.

In committee

Relating to the dissemination of certain school district ad valorem tax-related information.

Out of committee

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of certain leased residential real property.

In committee

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.

Out of committee

Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.

Out of committee

Relating to the split-payment of ad valorem taxes.

Out of committee

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.

Out of committee

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.

Out of committee

Relating to the vote required in an election to approve an ad valorem tax rate that exceeds a taxing unit's voter-approval tax rate; making conforming changes.

In committee

Relating to making permanent the limitation on increases in the appraised value of certain real property for ad valorem tax purposes.

In committee

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.

Out of committee

Relating to the creation of a study group to evaluate the school district property value study conducted by the comptroller of public accounts.

Out of committee

Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.

In committee

Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

Out of committee

Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.

In committee

Relating to the eligibility of an individual to pay the ad valorem taxes imposed on the individual's residence homestead in installments.

In committee

Relating to the definitions of certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

Out of committee

Relating to a local option exemption from ad valorem taxation by a school district of all or part of the appraised value of the residence homesteads of certain individuals who are employed by the district.

In committee

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

In committee

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.

Out of committee

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.

Out of committee

Relating to the system for appraising property for ad valorem tax purposes.

Out of committee

Relating to the periodic reappraisal of property by, and the prohibition on posting on the Internet certain information held by, an appraisal district.

Out of committee

Relating to the appraisal of real property for ad valorem tax purposes.

In committee

Relating to the text of ballot propositions that increase taxes.

Out of committee

Relating to authorizing the increase or decrease of the rates of the gasoline and diesel fuel taxes based on the cost of certain highway projects.

In committee

Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.

In committee

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

In committee

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

In committee

Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.

In committee

Relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.

Out of committee

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.

Out of committee

Relating to the calculation of certain ad valorem tax rates.

Out of committee

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 the resulting loss in local revenue.

In committee

Relating to the authority of certain municipalities to use certain tax revenue for certain qualified projects.

Out of committee

Relating to the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.

Out of committee

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

In committee

Relating to the computation of the cost of goods sold by television and radio broadcasters for purposes of the franchise tax.

Out of committee

Relating to certain tax and fee collection procedures and taxpayer suits.

Out of committee

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

In committee

Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.

In committee

Relating to the exemption from ad valorem taxation of income-producing tangible personal property for a certain period of time.

In committee

Relating to the deadlines for performing various functions in connection with the ad valorem tax system.

In committee

Relating to a sales and use tax refund for certain small businesses.

In committee

Relating to the effect of a tax certificate accompanying a transfer of certain property.

Out of committee

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.

In committee

Relating to the authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

In committee

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

In committee

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

In committee

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an unpaid caregiver of an individual who is eligible to receive long-term services and supports under the Medicaid program while the individual is on a waiting list for the services and supports.

In committee

Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.

Out of committee

Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.

Out of committee

Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.

In committee

Relating to a study by the Texas A&M AgriLife Extension Service to determine standards for the appraisal for ad valorem tax purposes of certain agricultural land used to raise or keep bees.

Out of committee

Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

Out of committee

Relating to the payment of certain ad valorem tax refunds.

Out of committee

Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.

Out of committee

Relating to the classification of certain entities as primarily engaged in retail trade for purposes of the franchise tax.

Out of committee

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.

Out of committee

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.

Out of committee

Relating to the payment of certain ad valorem tax refunds.

Out of committee

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.

Out of committee

Relating to a severance tax exemption for oil and gas produced from certain previously inactive restimulation wells; providing a civil penalty.

Out of committee

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.

Out of committee

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.

Out of committee

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.

Out of committee

Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

In committee

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

In committee

Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on certain residence homesteads.

In committee

Relating to the abolition of ad valorem taxes and the creation of a joint interim committee on the abolition of those taxes.

In committee

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.

Out of committee

Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.

Interim oversight hearing reference: Ways & Means - 09/15/2026

Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.

Interim oversight hearing reference: Ways & Means - 09/15/2026

Relating to the repeal of provisions authorizing certain taxing units in the year following the year in which a disaster occurs to adopt an ad valorem tax rate that exceeds the voter-approval tax rate without holding an election to approve the adopted tax rate; making conforming changes.

In committee

Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district; creating a criminal offense.

Out of committee