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Bill

HB 361

Relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.

89th Legislature (2025) Introduced by Diego Bernal

HB 361 expands Texas appraisers' authority to use broader comparable properties for residential homestead valuations, potentially affecting property tax assessments statewide.

Referred to Local Government
#propertyinterests--homestead(i0616) #propertyinterests--realproperty(i0595) #realestateappraisers(s2217) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · HB 361

Legislative bill overview

HB 361 expands the authority of chief appraisers in Texas appraisal districts to use a broader range of comparable properties when determining market value of residential homesteads for property tax purposes. The bill specifically modifies which properties can be considered "comparable" under the market data comparison appraisal method, potentially allowing appraisers more discretion in their valuations.

Why is this important

Property appraisals directly determine how much homeowners pay in ad valorem (property) taxes. Changes to comparable property standards can significantly affect individual tax bills and overall property tax assessments across districts. This measure could impact property tax fairness and predictability for homeowners, as well as tax revenue projections for local governments and school districts.

Potential points of contention

  • Appraiser discretion vs. standardization: Broader comparable property criteria may increase subjective judgment by appraisers, potentially creating inconsistency in valuations across similar properties within the same district
  • Homeowner tax burden: Allowing more properties as comparables could result in higher assessed values and increased property taxes for some homeowners, particularly in transitioning neighborhoods
  • Local government revenue impacts: Changes to appraisal methodology affect tax base calculations for schools, counties, and municipalities that depend on property tax revenue

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

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