SB 3012

relating to the continuation of a limitation on increases in the
appraised value of a residence homestead for ad valorem tax
purposes if the property is acquired by and qualifies as the
homestead of an heir of the owner or the owner's spouse or surviving
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 23.23, Tax Code, is amended by amending
Subsection (c) and adding Subsection (c-2) to read as follows:
(c)  The limitation provided by Subsection (a) takes effect
as to a residence homestead on January 1 of the tax year following
the first tax year the owner qualifies the property for an exemption
under Section 11.13. [The limitation expires on January 1 of the
first tax year that neither the owner of the property when the
limitation took effect nor the owner's spouse or surviving spouse
qualifies for an exemption under Section 11.13.]
(c-2)  The limitation provided by Subsection (a) expires as
to a residence homestead on January 1 of the first tax year that
none of the following individuals qualify for an exemption under
Section 11.13 with respect to the property:
(1)  the owner of the property when the limitation took
(2)  the owner's spouse or surviving spouse; or
(3)  the first heir property owner to acquire the
property as heir property from an individual described by
SECTION 2.  This Act applies only to the appraisal for ad
valorem tax purposes of residence homesteads for a tax year that
begins on or after the effective date of this Act.
SECTION 3.  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 provide for
the continuation of a limitation on the maximum appraised value of a
residence homestead for ad valorem tax purposes if the property is
acquired by and qualifies as the homestead of an heir of the owner
or the owner's spouse or surviving spouse is approved by the voters.
If that amendment is not approved by the voters, this Act has no