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SB 47

Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

89th Legislature, 1st Called Session (2025) Introduced by Borris Miles

SB 47 clarifies tax treatment for structures rebuilt after disasters, determining whether replacements trigger property reassessment and potentially higher property taxes in Texas.

Filed
#construction&buildingmaterials(s0106) #disasterpreparedness&relief(i0211) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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WeVote Research Nonpartisan
Bill Summary · SB 47

Legislative bill overview

SB 47 addresses how replacement structures are taxed for property tax purposes in Texas. When a building is destroyed or rendered unusable by casualty, natural disaster, or water/wind damage, this bill determines whether the rebuilt structure is treated as a "new improvement" (which could trigger reassessment and higher taxes) or maintains the original property's tax classification.

Why is this important

Property tax reassessment of rebuilt structures can significantly increase homeowner and business costs during recovery from disasters. This bill's treatment of replacements directly affects whether Texans rebuilding after hurricanes, floods, or fires face higher property tax bills, influencing recovery feasibility and economic incentives to rebuild versus relocate.

Potential points of contention

  • Tax base expansion vs. disaster relief: Treating replacements as new improvements increases municipal tax revenue but may burden disaster victims during vulnerable recovery periods
  • Equity concerns: Different treatment for replacement structures versus original buildings could create inconsistent tax burdens across properties and communities
  • Definition specificity: The bill's language on what constitutes sufficient damage to trigger replacement provisions may create disputes about borderline cases and implementation challenges

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

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