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HB 84

Relating to the limitations on increases in the appraised value of certain property for ad valorem tax purposes.

89th Legislature, 2nd Called Session (2025) Introduced by Carl Tepper

HB 84 caps annual property tax appraisal increases in Texas, providing homeowner relief but potentially reducing local government revenues for schools and services.

Referred to Ways & Means
#propertyinterests--homestead(i0616) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 84

Legislative bill overview

HB 84 modifies Texas property tax law by limiting how much the appraised value of certain properties can increase annually for ad valorem (property) tax calculation purposes. The bill restricts assessment growth regardless of actual market value changes, creating a cap on year-to-year tax increases for affected property owners.

Why is this important

Property tax assessments directly affect what homeowners and businesses pay in taxes each year. By capping appraisal increases, the bill could provide tax relief and budgeting predictability for property owners, but may reduce revenue for local governments that depend on property taxes to fund schools, roads, and public services. The outcome depends critically on which property types are covered and what the cap percentage is.

Potential points of contention

  • Revenue impact on local services: Schools, counties, and municipalities rely heavily on property tax revenue; artificial caps could force service reductions or require alternative funding sources
  • Market value disconnect: Limiting appraised value increases regardless of actual property appreciation may create inequities between longtime owners and recent buyers, and could undervalue public assets
  • Scope ambiguity: The bill's reference to "certain property" is vague; exempting some property types while capping others raises questions about fairness and which constituencies benefit

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

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