HB851 - Relating to the determination and reporting of the number of residence homesteads of certain property owners for which the owner is receiving certain ad valorem tax benefits.

      H.B. No. 851         AN ACT   relating to the determination and reporting of the number of   residence homesteads of certain property owners for which the owner   is receiving certain ad valorem tax benefits.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.26, Tax Code, is amended by adding   Subsections (e-1), (e-2), and (e-3) to read as follows:           (e-1)     For each school district in an appraisal district, the   chief appraiser shall:                 (1)     determine the number of residence homesteads   subject to the limitation on tax increases required by this section   for the current tax year; and                 (2)     report the number to the comptroller when the   chief appraiser submits the appraisal roll for county taxes to the   county assessor-collector as prescribed by Section 26.01(b).           (e-2)     Not later than November 1 of each tax year, the   comptroller shall report to the lieutenant governor, the speaker of   the house of representatives, and each member of the legislature   the total number of residence homesteads in the state subject to the   limitation on tax increases required by this section for the   current tax year as reported to the comptroller under Subsection   (e-1) in that tax year. The report must include the number of those   residence homesteads in each school district or a reference to   where the information for each school district may be accessed.   The   comptroller shall ensure that the report does not include personal   identifying information of a property owner.           (e-3)     For purposes of reporting the number described by   Subsection (e-1)(1) to the comptroller under Subsection (e-1)(2),   the chief appraiser shall ensure that the report does not include   personal identifying information of a property owner.          SECTION 2.  Section 33.06, Tax Code, is amended by adding   Subsections (i), (j), and (k) to read as follows:           (i)     For each school district in an appraisal district, the   chief appraiser shall:                 (1)     determine the number of residence homesteads for   which a property owner deferred collection of a tax, abated a suit   to collect a delinquent tax, or abated a sale to foreclose a tax   lien under this section during any portion of the preceding tax   year; and                 (2)     report the number to the comptroller when the   chief appraiser submits the appraisal roll for county taxes to the   county assessor-collector as prescribed by Section 26.01(b).           (j)     Not later than November 1 of each tax year, the   comptroller shall report to the lieutenant governor, the speaker of   the house of representatives, and each member of the legislature   the total number of residence homesteads in the state for which a   property owner deferred collection of a tax, abated a suit to   collect a delinquent tax, or abated a sale to foreclose a tax lien   under this section during any portion of the preceding tax year as   reported to the comptroller under Subsection (i) in the current tax   year. The report must include the number of those residence   homesteads in each school district or a reference to where the   information for each school district may be accessed.   The   comptroller shall ensure that the report does not include personal   identifying information of a property owner.           (k)     For purposes of reporting the number described by   Subsection (i)(1) to the comptroller under Subsection (i)(2), the   chief appraiser shall ensure that the report does not include   personal identifying information of a property owner.            SECTION 3.  Section 33.065, Tax Code, is amended by adding   Subsections (k), (l), and (m) to read as follows:           (k)     For each school district in an appraisal district, the   chief appraiser shall:                 (1)     determine the number of residence homesteads for   which a property owner deferred or abated a suit to collect a   delinquent tax under this section during any portion of the   preceding tax year; and                 (2)     report the number to the comptroller when the   chief appraiser submits the appraisal roll for county taxes to the   county assessor-collector as prescribed by Section 26.01(b).           (l)     Not later than November 1 of each tax year, the   comptroller shall report to the lieutenant governor, the speaker of   the house of representatives, and each member of the legislature   the total number of residence homesteads in the state for which a   property owner deferred or abated a suit to collect a delinquent tax   under this section during any portion of the preceding tax year as   reported to the comptroller under Subsection (k) in the current tax   year. The report must include the number of those residence   homesteads in each school district or a reference to where the   information for each school district may be accessed.   The   comptroller shall ensure that the report does not include personal   identifying information of a property owner.           (m)     For purposes of reporting the number described by   Subsection (k)(1) to the comptroller under Subsection (k)(2), the   chief appraiser shall ensure that the report does not include   personal identifying information of a property owner.            SECTION 4.  This Act applies only to the determination and   reporting of information during a tax year that begins on or after   the effective date of this Act.          SECTION 5.  This Act takes effect January 1, 2026.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 851 was passed by the House on May 8,   2025, by the following vote:  Yeas 145, Nays 0, 2 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 851 on May 28, 2025, by the following vote:  Yeas 114, Nays 22,   1 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 851 was passed by the Senate, with   amendments, on May 25, 2025, by the following vote:  Yeas 31, Nays   0.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor