SB 2520
AN ACT relating to the calculation of the limitation on the total amount of
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to Senate committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
relating to the calculation of the limitation on the total amount of
Subject Areas
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. 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) In the tax year immediately following the first tax year the individual qualified a residence homestead for an exemption after the beginning of that first year and the residence homestead remains eligible for the same exemption, the limitation on tax increases provided by this section is the lessor of the amount of tax imposed by the district on that homestead in the preceding tax year adjusted as provided for in subsection (a-10) or the amount of ad valorem taxes imposed on the homestead in the tax year immediately following the first year of qualification of a SECTION 2. The change in law made by this Act is intended only to clarify existing law with respect to school district tax SECTION 3. This Act takes effect January 1, 2026.
Expert Lobbyists for This Bill
These lobbyists specialize in Aging and related subject areas.
Adnelis M. Perez Vega
PremiumBrianna M. Menard
Haley Cornyn
Allen E. Blakemore
Vera Denise Rose
Gavin L. Massingill
Casey Haney
Luis Saenz
Drew Deberry
Jennifer Shelley Rodriguez
Bill History
Bill filed: AN ACT relating to the calculation of the limitation on the total amount of
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