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HB 1483

Relating to an exemption from ad valorem taxation of the amount of the appraised value of certain residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

89th Legislature (2025) Introduced by Barbara Gervin-Hawkins

Texas bill exempts residential property tax on appraised value increases from energy efficiency improvements, reducing homeowner costs to encourage solar and efficiency upgrades.

Left pending in committee
#comptrollerofpublicaccounts(v2608) #energy--conservation(i0317) #energy--general(i0315) #propertyinterests--realproperty(i0595) #stateenergyconservationoffice(v0110) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 1483

Legislative bill overview

HB 1483 would exempt residential property owners from paying property taxes on the increased home value that results from installing energy efficiency improvements like solar panels, insulation upgrades, or HVAC systems. The exemption applies only to the added appraised value from these improvements, not the entire property value.

Why is this important

Energy efficiency upgrades reduce utility costs and environmental impact, but homeowners often avoid them because the improvements increase property tax assessments, offsetting savings. This bill removes that financial disincentive, potentially accelerating adoption of renewable energy and efficiency technologies in Texas homes while reducing long-term energy consumption.

Potential points of contention

  • Tax revenue impact: Cities and school districts rely on property tax revenue; exempting improvement value could reduce local funding for schools, emergency services, and infrastructure
  • Equity concerns: The benefit primarily accrues to homeowners who can afford upfront installation costs, potentially creating a tax break for higher-income residents while renters gain no benefit
  • Definition disputes: The bill must precisely define which improvements qualify to prevent gaming the system or unintended inclusions
  • Implementation costs: Tax assessors need clear guidelines to identify and value only the improvement-related appreciation, adding administrative burden

Compiled from official sources — confirm details with the bill’s official record.

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