House joint resolution · 89R

HJR 178

Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the property for subsequent tax years based on the inflation and population growth rates.

Did not pass

Progress

21 days from first to latest action, across 3 recorded actions.

Filed
Mar 10
Referred to committee
Stopped here
Heard in committee
Reported from committee
Passed first chamber
Passed second chamber

Filled marks are milestones (committee report, floor passage, governor action). Larger marks hold more same-day actions.

Full history

Every action recorded by Texas Legislature Online.

Referred to s/c on Property Tax Appraisals by Speaker
Mar 31, 2025 · House
Read first time
Mar 31, 2025 · House
Filed
Mar 10, 2025 · House

Authors

Cody VasutR

Topics

Education: Primary & Secondary: Finance Property Interests: Homestead Taxation: Property-Appeal of Tax Decisions Taxation: Property-Appraisals & Appraisal Districts Taxation: Property-State Administration Taxation: School District

Bill text

IntroducedHTML PDF

Bills on similar topics

Other legislation this session sharing the most index topics.

Bill	Author	Progress	Status	Last action
HB 4217Relating to the system for appraising property for ad valorem tax and school finance purposes.	Cody VasutR	Filed	Did not pass	Mar 31, 2025Referred to s/c on Property Tax Appraisals by Speaker
HB 851Relating 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.	Mike SchofieldR	Became law	Became law	Jun 20, 2025Effective on 1/1/26
SB 23Relating 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.	Paul BettencourtR	Became law	Became law	Jun 16, 2025See remarks for effective date
SB 4Relating 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.	Paul BettencourtR	Became law	Became law	Jun 16, 2025See remarks for effective date
SJR 2Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.	Paul BettencourtR	Passed second chamber	Passed Legislature	May 22, 2025Filed with the Secretary of State
HB 203Relating to a limitation on increases in the appraised value for ad valorem tax purposes of certain leased residential real property.	Vikki GoodwinD	Heard in committee	Did not pass	Mar 20, 2025Left pending in subcommittee