KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Texas

HB361 • 2025

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.

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.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bernal
Last action
2025-05-13
Official status
05/13/2025 S Referred to Local Government
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-13 Texas Legislature Online

    Read first time

  2. 2025-05-13 Texas Legislature Online

    Referred to Local Government

  3. 2025-05-12 Texas Legislature Online

    Received from the House

  4. 2025-05-10 Texas Legislature Online

    Read 3rd time

  5. 2025-05-10 Texas Legislature Online

    Passed

  6. 2025-05-10 Texas Legislature Online

    Record vote. RV#1988

  7. 2025-05-10 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  8. 2025-05-10 Texas Legislature Online

    Reported engrossed

  9. 2025-05-09 Texas Legislature Online

    Read 2nd time

  10. 2025-05-09 Texas Legislature Online

    Passed to engrossment

  11. 2025-05-08 Texas Legislature Online

    Placed on General State Calendar

  12. 2025-05-06 Texas Legislature Online

    Considered in Calendars

  13. 2025-05-05 Texas Legislature Online

    Committee report sent to Calendars

  14. 2025-05-02 Texas Legislature Online

    Comte report filed with Committee Coordinator

  15. 2025-05-02 Texas Legislature Online

    Committee report distributed

  16. 2025-04-28 Texas Legislature Online

    Considered in formal meeting

  17. 2025-04-28 Texas Legislature Online

    Vote reconsidered in committee

  18. 2025-04-28 Texas Legislature Online

    Committee substitute considered in committee

  19. 2025-04-28 Texas Legislature Online

    Reported favorably as substituted

  20. 2025-04-24 Texas Legislature Online

    Considered in formal meeting

  21. 2025-04-24 Texas Legislature Online

    Reported favorably w/o amendment(s)

  22. 2025-04-08 Texas Legislature Online

    Considered by s/c in formal meeting

  23. 2025-04-08 Texas Legislature Online

    Committee substitute considered in s/c

  24. 2025-04-08 Texas Legislature Online

    Reported from s/c favorably with substitute

  25. 2025-04-03 Texas Legislature Online

    Scheduled for public hearing in s/c on . . .

  26. 2025-04-03 Texas Legislature Online

    Considered by s/c in public hearing

  27. 2025-04-03 Texas Legislature Online

    Committee substitute considered in s/c

  28. 2025-04-03 Texas Legislature Online

    Testimony taken/registration(s) recorded in subcommittee

  29. 2025-04-03 Texas Legislature Online

    Left pending in subcommittee

  30. 2025-02-28 Texas Legislature Online

    Read first time

  31. 2025-02-28 Texas Legislature Online

    Referred to s/c on Property Tax Appraisals by Speaker

  32. 2024-11-12 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) HB 361 - Engrossed version - Bill Text

89R24097 MLH-D

By: Bernal

H.B. No. 361

A BILL TO BE ENTITLED

AN ACT

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.

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

SECTION 1. Section 23.013, Tax Code, is amended by adding

Subsection (f) to read as follows:

(f)

The chief appraiser of an appraisal district

established in a county with a population of more than 50,000 may

not consider the sale of a property to be a comparable sale for

purposes of determining the market value of property for which the

owner receives a residence homestead exemption authorized by

Section 11.13 unless:

(1)

the owner of the sold property received a

residence homestead exemption authorized by that section for the

property on the date of the sale; and

(2)

the sold property is located in the same

neighborhood as the property being appraised.

SECTION 2. Section 23.013, Tax Code, as amended by this Act,

applies only to an ad valorem tax year that begins on or after

January 1, 2026.

SECTION 3. This Act takes effect January 1, 2026.