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Bill

SB 1023

Relating to the calculation of certain ad valorem tax rates.

89th Legislature (2025) Introduced by Paul Bettencourt and 1 co-sponsor

SB 1023 alters Texas property tax rate calculations effective January 1, 2026, potentially reshaping local government revenue and taxpayer obligations statewide.

Effective on 1/1/26
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Bill Summary · SB 1023

Legislative bill overview

SB 1023 modifies how Texas calculates ad valorem (property) tax rates, likely adjusting the methodology for determining what tax rates cities, counties, and school districts can levy on property values. The bill was signed into law and takes effect January 1, 2026.

Why is this important

Property tax calculations directly affect how much homeowners and businesses pay annually and how much revenue local governments collect for schools, infrastructure, and services. Changes to calculation methods can shift the tax burden between different property types or taxpayer groups and impact local government budgets.

Potential points of contention

  • Lack of specificity in available information — Without the bill's actual text, the exact nature of the calculation changes cannot be assessed; this could range from minor technical adjustments to significant policy shifts
  • Revenue impact on local governments — Depending on the changes, some jurisdictions may see increased or decreased tax revenue, potentially affecting service delivery
  • Differential effects across property types — Modifications to tax calculation methods may disproportionately affect residential versus commercial properties, or different regions of Texas

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

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