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HB 4809

AN ACT relating to the appraisal for ad valorem tax purposes of property

House Bill
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

← Back to Bills

Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

relating to the appraisal for ad valorem tax purposes of property

Subject Areas

Taxation--Property-Appeal of Tax Decisions ARCHEOLOGY & ARCHEOLOGISTS Historic Preservation & Museums Taxation--Property-Exemptions Taxation--Property-Appraisals & Appraisal Districts

Bill Text

relating to the appraisal for ad valorem tax purposes of property
that qualifies for an exemption as a historic or archaeological
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)  In this subsection, "historic site" means a structure or
archeological site and the land necessary for access to and use of
the structure or archeological site subject to an exemption under
Section 11.24.  In determining the market value of a historic site,
the chief appraiser shall consider the effect on the property's
value of any restriction placed on the property owner's ability to
alter, improve, or repair the property based on the property's
designation as a historic site.
SECTION 2.  This Act applies to the appraisal for ad valorem
tax purposes of property that qualifies for an exemption as a
historic or archaeological site only for a tax year beginning on or
after the effective date of this Act.
SECTION 3.  This Act takes effect January 1, 2026.

Bill History

filed

Bill filed: AN ACT relating to the appraisal for ad valorem tax purposes of property

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