HB 1547
AN ACT relating to the exclusion from the market value of real property for
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
This Texas bill allows property owners to exclude the value of accessibility improvements from their property's market value for tax purposes. If an improvement is made primarily to comply with the Americans with Disabilities Act (ADA) Standards for Accessible Design, that portion of the property's value would not be taxed. The bill applies to tax years beginning on or after its effective date and is contingent on voter approval of a related constitutional amendment in 2025, meaning property owners could receive a potential tax break for making their buildings more accessible to people with disabilities.
Subject Areas
Bill Text
relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter A, Chapter 23, Tax Code, is amended by adding Section 23.015 to read as follows: Sec. 23.015. EXCLUSION OF VALUE OF IMPROVEMENT MADE TO COMPLY WITH ACCESSIBILITY STANDARDS. In determining the market value of real property, the chief appraiser shall exclude from that value the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of the 2010 Americans with Disabilities Act Standards for Accessible Design or any successor standards that address accessible design of buildings or other facilities and are promulgated under the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et SECTION 2. This Act applies only to the determination of the market value of real property for ad valorem tax purposes for a tax year that begins on or after the effective date of this Act. SECTION 3. The change in law made by this Act applies to an improvement, or a feature incorporated in an improvement, described by Section 23.015, Tax Code, as added by this Act, made to real property only if the improvement is made to the property, or the feature is incorporated in an improvement made to the property, on SECTION 4. This Act takes effect January 1, 2026, but only if the constitutional amendment proposed by the 89th Legislature, Regular Session, 2025, to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities is approved by the voters. If that amendment is not approved by the voters, this Act has no effect.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to the exclusion from the market value of real property for
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