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HB 1367

Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

89th Legislature (2025) Introduced by Venton Jones

Texas bill authorizing county commissioners to create fixed-dollar property tax exemptions on home values, shifting from percentage-based relief to provide alternative homeowner tax benefits.

Left pending in committee
#countygovernment--general(i0096) #propertyinterests--homestead(i0616) #taxation--county(i0780) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 1367

Legislative bill overview

HB 1367 would authorize Texas county commissioners courts to adopt property tax exemptions for a fixed dollar amount of residential homestead value, rather than only percentage-based exemptions currently allowed. This gives counties more flexibility in structuring their local property tax relief for homeowners.

Why is this important

Property tax exemptions directly reduce what homeowners pay in county taxes. A dollar-amount exemption could provide more uniform tax relief across different home values compared to percentage-based approaches, potentially benefiting lower-value properties differently than higher-value ones. This affects county revenue and tax burden distribution among residents.

Potential points of contention

  • Revenue impact: Counties would need to absorb lost tax revenue from exemptions, potentially requiring service cuts or tax rate increases on non-exempt properties
  • Equity concerns: A flat dollar exemption benefits all homeowners equally regardless of home value, which some view as regressive while others see it as fair
  • Implementation complexity: Counties would need to establish processes for determining exemption amounts and managing different exemption structures

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

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