While several major property tax bills have already been signed into law, others are pending voter approval in the November 2025 election. These proposals could bring significant changes to appraisal district operations, taxpayer exemptions, and governance standards if enacted.
Here is a breakdown of the bills that are statutory law and effective soon:
SB 2173 – Tax Certificate Protections for New Property Owners
Status: Effective 09/01/2025
Sponsor: Sen. Paul Bettencourt [R]
What it does: Protects buyers from surprise tax liens caused by the retroactive removal of homestead exemptions. However, the protection only applies when the buyer and seller are not related or connected.
Why it matters: This bill could provide peace of mind to buyers, particularly when errors in exemption status can be discovered late.
HB 2730 – Restrictions on Requiring New Homestead Applications
Status: Effective 09/01/2025
Sponsor: Rep. Trent Ashby [R]
What it does:
Prevents CADs from requiring homeowners to reapply for a homestead exemption unless they have documented reasons to believe the owner no longer qualifies.
Why it matters:
Reduces administrative burden on both CADs and homeowners while protecting citizens from unnecessary paperwork.
SB 973 – Property Image Posting & Reappraisal Standards
Status: Effective 09/01/2025
Sponsor: Sen. Tan Parker [R]
What it does: Clarifies which property images can be posted online (e.g., aerials, exterior photos). Updates reappraisal planning rules to ensure market compliance.
Why it matters: Provides legal clarity and protection for CADs when publishing property data and planning reappraisals.
SB 1951 – Business Personal Property (BPP) Rendition Penalty Allocation
Status: Effective 09/01/2025
Sponsor: Sen. Paul Bettencourt [R]
What it does: Certified Mail Notice by June 1 is mandatory 10% penalty applies with no discretionary waiver. Penalty must be listed separately on the tax bill.
Why it matters:
Tightens compliance enforcement and could require updates to billing systems.
HB 148 – Appraisal District Board Training Requirements
Status: Effective 09/01/2025
Sponsor: Rep. Cecil Bell Jr. [R]
What it does: Requires annual training for board members. Adds collections training if applicable. Requires candidates to sign an acknowledgment of responsibilities before running.
Why it matters: Increases professionalism and governance accountability, though it may increase training demands.
SB 1352 – Extension Coordination for Renditions & Freeport Exemptions
Status: Effective 09/01/2025
Sponsor: Sen. Lois Kolkhorst [R]
What it does: Automatically extends the Freeport exemption deadline to match a granted rendition extension.
Why it matters: Simplifies the process for both CADs and property owners.
SB 2073 – Appraisal District Facility Financing Autonomy
Status: Effective 09/01/2025
Sponsor: Sen. Brandon Creighton [R]
What it does: Allows CADs to purchase or build new offices without taxing unit pre-approval, as long as the units do not object within 30 days.
Why it matters: Streamlines facility projects but may raise concerns about oversight.
SB 2520 – Clarifying School Tax Ceiling Calculation
Status: Effective 09/01/2025
Sponsor: Sen. Angela Paxton [R]
What it does: Sets the tax ceiling for new Over-65/Disabled exemptions as the lower of Year 1 or Year 2.
Why it matters: Standardizes the process statewide and prevents confusion.
Coming Attractions: Here is a breakdown of the Constitution Amendments pending voter approval in the November 4, 2025 election:
SB 4 / SJR 2/Proposition 13 – Homestead Exemption Increase to $140,000 for School Districts
What it does: Increases the school district homestead exemption from $100,000 to $140,000. If passed, the state will cover the funding gap for ISDs.
Why it matters: Would provide significant tax relief for homeowners while reducing appraisal rolls.
SB 23 / SJR 85/ Proposition 11 – Over-65 and Disabled Exemption Increase
What it does: Raises the exemption for Over-65 and disabled homeowners from $10,000 to $60,000.
Why it matters: Would shift tax forecasts for local ISDs and reduce taxable values for this population.
Additional November Election Amendments to Watch
We wanted to be sure to mention all the November Election amendments related to property tax appraisal:
Proposition 5 (HJR 99): Allow exemption from property tax on animal feed held for retail sale
Proposition 7 (HJR 133): Exempt the surviving spouse of a deceased veteran from property tax on a homestead
Proposition 9 (HJR 1): Exempt up to $125,000 of business-use tangible personal property from property tax
Proposition 10 (SJR 84): Temporarily exempt residence improvements destroyed by fire from property tax
Proposition 17 (HJR 34): Exempt border security infrastructure in counties along the Mexico border from property tax
This year has the largest number of statewide constitutional amendments on a Texas ballot since 2003.
The ballot order was officially drawn by Secretary of State Jane Nelson on June 25, 2025.