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, the official text

H.B. No. 851

AN ACT

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.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.26, Tax Code, is amended by adding

Subsections (e-1), (e-2), and (e-3) to read as follows:

(e-1) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads

subject to the limitation on tax increases required by this section

for the current tax year; and

(2) report the number to the comptroller when the

chief appraiser submits the appraisal roll for county taxes to the

county assessor-collector as prescribed by Section 26.01(b).

(e-2) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state subject to the

limitation on tax increases required by this section for the

current tax year as reported to the comptroller under Subsection

(e-1) in that tax year. The report must include the number of those

residence homesteads in each school district or a reference to

where the information for each school district may be accessed. The

comptroller shall ensure that the report does not include personal

identifying information of a property owner.

(e-3) For purposes of reporting the number described by

Subsection (e-1)(1) to the comptroller under Subsection (e-1)(2),

the chief appraiser shall ensure that the report does not include

personal identifying information of a property owner.

SECTION 2. Section 33.06, Tax Code, is amended by adding

Subsections (i), (j), and (k) to read as follows:

(i) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads for

which a property owner deferred collection of a tax, abated a suit

to collect a delinquent tax, or abated a sale to foreclose a tax

lien under this section during any portion of the preceding tax

year; and

(2) report the number to the comptroller when the

chief appraiser submits the appraisal roll for county taxes to the

county assessor-collector as prescribed by Section 26.01(b).

(j) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state for which a

property owner deferred collection of a tax, abated a suit to

collect a delinquent tax, or abated a sale to foreclose a tax lien

under this section during any portion of the preceding tax year as

reported to the comptroller under Subsection (i) in the current tax

year. The report must include the number of those residence

homesteads in each school district or a reference to where the

information for each school district may be accessed. The

comptroller shall ensure that the report does not include personal

identifying information of a property owner.

(k) For purposes of reporting the number described by

Subsection (i)(1) to the comptroller under Subsection (i)(2), the

chief appraiser shall ensure that the report does not include

personal identifying information of a property owner.

SECTION 3. Section 33.065, Tax Code, is amended by adding

Subsections (k), (l), and (m) to read as follows:

(k) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads for

which a property owner deferred or abated a suit to collect a

delinquent tax under this section during any portion of the

preceding tax year; and

(2) report the number to the comptroller when the

chief appraiser submits the appraisal roll for county taxes to the

county assessor-collector as prescribed by Section 26.01(b).

(l) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state for which a

property owner deferred or abated a suit to collect a delinquent tax

under this section during any portion of the preceding tax year as

reported to the comptroller under Subsection (k) in the current tax

year. The report must include the number of those residence

homesteads in each school district or a reference to where the

information for each school district may be accessed. The

comptroller shall ensure that the report does not include personal

identifying information of a property owner.

(m) For purposes of reporting the number described by

Subsection (k)(1) to the comptroller under Subsection (k)(2), the

chief appraiser shall ensure that the report does not include

personal identifying information of a property owner.

SECTION 4. This Act applies only to the determination and

reporting of information during a tax year that begins on or after

the effective date of this Act.

SECTION 5. This Act takes effect January 1, 2026.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 851 was passed by the House on May 8,

2025, by the following vote: Yeas 145, Nays 0, 2 present, not

voting; and that the House concurred in Senate amendments to H.B.

No. 851 on May 28, 2025, by the following vote: Yeas 114, Nays 22,

1 present, not voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 851 was passed by the Senate, with

amendments, on May 25, 2025, by the following vote: Yeas 31, Nays

0.

______________________________

Secretary of the Senate

APPROVED: __________________

Date

__________________

Governor