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SB2520 • 2025

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.

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.

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Bettencourt
Last action
2025-06-20
Official status
06/20/2025 E Effective on 1/1/26
Effective date
2025-06-20

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 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.

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.

What This Bill Does

  • 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.

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. 2025-06-20 Texas Legislature Online

    Signed by the Governor

  2. 2025-06-20 Texas Legislature Online

    Effective on 1/1/26

  3. 2025-06-01 Texas Legislature Online

    Signed in the House

  4. 2025-06-01 Texas Legislature Online

    Sent to the Governor

  5. 2025-05-31 Texas Legislature Online

    Signed in the Senate

  6. 2025-05-29 Texas Legislature Online

    House passage reported

  7. 2025-05-29 Texas Legislature Online

    Reported enrolled

  8. 2025-05-28 Texas Legislature Online

    Placed on Local, Consent, and Res. Calendar

  9. 2025-05-28 Texas Legislature Online

    Read 2nd time

  10. 2025-05-28 Texas Legislature Online

    Passed to 3rd reading

  11. 2025-05-28 Texas Legislature Online

    Nonrecord vote recorded in Journal

  12. 2025-05-28 Texas Legislature Online

    Read 3rd time

  13. 2025-05-28 Texas Legislature Online

    Passed

  14. 2025-05-28 Texas Legislature Online

    Record vote. RV#3832

  15. 2025-05-28 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  16. 2025-05-28 Texas Legislature Online

    Nonrecord vote recorded in Journal

  17. 2025-05-27 Texas Legislature Online

    Considered in Local & Consent Calendars

  18. 2025-05-25 Texas Legislature Online

    Comm. report sent to Local & Consent Calendar

  19. 2025-05-23 Texas Legislature Online

    Comte report filed with Committee Coordinator

  20. 2025-05-23 Texas Legislature Online

    Committee report distributed

  21. 2025-05-20 Texas Legislature Online

    Considered in formal meeting

  22. 2025-05-20 Texas Legislature Online

    Recommended to be sent to Local & Consent

  23. 2025-05-20 Texas Legislature Online

    Reported favorably w/o amendment(s)

  24. 2025-05-19 Texas Legislature Online

    Scheduled for public hearing on . . .

  25. 2025-05-19 Texas Legislature Online

    Considered in public hearing

  26. 2025-05-19 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  27. 2025-05-19 Texas Legislature Online

    Left pending in committee

  28. 2025-05-12 Texas Legislature Online

    Read first time

  29. 2025-05-12 Texas Legislature Online

    Referred to Ways & Means

  30. 2025-05-09 Texas Legislature Online

    Placed on local & uncontested calendar

  31. 2025-05-09 Texas Legislature Online

    Laid before the Senate

  32. 2025-05-09 Texas Legislature Online

    Read 2nd time & passed to engrossment

  33. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  34. 2025-05-09 Texas Legislature Online

    Three day rule suspended

  35. 2025-05-09 Texas Legislature Online

    Record vote

  36. 2025-05-09 Texas Legislature Online

    Read 3rd time

  37. 2025-05-09 Texas Legislature Online

    Passed

  38. 2025-05-09 Texas Legislature Online

    Record vote

  39. 2025-05-09 Texas Legislature Online

    Reported engrossed

  40. 2025-05-09 Texas Legislature Online

    Received from the Senate

  41. 2025-04-29 Texas Legislature Online

    Reported favorably as substituted

  42. 2025-04-29 Texas Legislature Online

    Recommended for local & uncontested calendar

  43. 2025-04-29 Texas Legislature Online

    Committee report printed and distributed

  44. 2025-04-24 Texas Legislature Online

    Considered in public hearing

  45. 2025-04-24 Texas Legislature Online

    Vote taken in committee

  46. 2025-04-14 Texas Legislature Online

    Scheduled for public hearing on . . .

  47. 2025-04-14 Texas Legislature Online

    Considered in public hearing

  48. 2025-04-14 Texas Legislature Online

    Testimony taken in committee

  49. 2025-04-14 Texas Legislature Online

    Left pending in committee

  50. 2025-04-03 Texas Legislature Online

    Read first time

  51. 2025-04-03 Texas Legislature Online

    Referred to Local Government

  52. 2025-03-13 Texas Legislature Online

    Received by the Secretary of the Senate

  53. 2025-03-13 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) SB 2520 - Enrolled version - Bill Text

S.B. No. 2520

AN ACT

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.

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

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

Subsection (a-11) to read as follows:

(a-11)

This subsection applies only in the tax year

immediately following the first tax year an individual qualifies a

residence homestead for an exemption under Section 11.13(c) after

the beginning of that first tax year, provided that the homestead

remains eligible for that same exemption in that following tax

year. Notwithstanding Subsection (a-10), the amount of the

limitation provided by this section on an individual's residence

homestead for the tax year to which this section applies is equal to

the lesser of:

(1)

the amount of the limitation as computed under

Subsection (a-10) for that tax year; or

(2)

the amount of tax imposed by the school district on

that residence homestead, calculated without regard to the

limitation on tax increases provided by this section, in that tax

year.

SECTION 2. This Act applies only to ad valorem taxes imposed

for a tax year beginning on or after the effective date of this Act.

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

______________________________

______________________________

President of the Senate

Speaker of the House

I hereby certify that S.B. No. 2520 passed the Senate on

May 9, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 2520 passed the House on

May 28, 2025, by the following vote: Yeas 136, Nays 5, two

present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor