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HB 1547

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

89th Legislature (2025) Introduced by Richard Raymond

Texas bill excludes accessibility improvement costs from property tax valuations to reduce financial barriers for ADA compliance.

Reported from s/c favorably w/o amendment(s)
#disabilities #personswith(i0380) #propertyinterests--realproperty(i0595) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 1547

Legislative bill overview

HB 1547 would exclude the cost of accessibility improvements from the taxable value of real property for property tax purposes in Texas. This means property owners who install features like wheelchair ramps, accessible bathrooms, elevators, or other ADA-compliant modifications would not pay property taxes on the added value those improvements create.

Why is this important

Property tax increases from accessibility upgrades can create a significant financial barrier for property owners wanting to comply with accessibility standards. By removing this tax penalty, the bill could incentivize voluntary compliance with accessible design requirements and reduce costs for businesses and property owners serving people with disabilities.

Potential points of contention

  • Revenue impact: Local taxing jurisdictions (schools, counties, cities) could lose property tax revenue if significant accessibility improvements are made across their jurisdictions, potentially affecting public service funding
  • Definition scope: The bill's language around "primary purpose" could create disputes—gray areas exist when improvements serve both accessibility and other functions (e.g., a ramp that also improves general access)
  • Equity concerns: The benefit primarily accrues to property owners rather than people with disabilities, and wealthy property owners with more valuable properties may receive larger tax breaks than smaller property owners

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

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