89R1134 RDS-D
	By: Schofield	H.B. No. 851

	A BILL TO BE ENTITLED
	AN ACT
	relating to the determination and reporting of the number of
	residence homesteads of certain property owners for which the owner
	is receiving certain ad valorem tax benefits.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 11.26, Tax Code, is amended by adding
	Subsections (e-1) and (e-2) to read as follows:
	(e-1)  For each school district in an appraisal district, the
	chief appraiser shall:
	(1)  determine the number of residence homesteads
	subject to the limitation on tax increases required by this section
	for the current tax year; and
	(2)  not later than September 1 of that tax year, report
	the number to the comptroller in the form prescribed by the
	comptroller.
	(e-2)  Not later than November 1 of each tax year, the
	comptroller shall report to the lieutenant governor, the speaker of
	the house of representatives, and each member of the legislature
	the total number of residence homesteads in the state subject to the
	limitation on tax increases required by this section for the
	current tax year as reported to the comptroller under Subsection
	(e-1) in that tax year. The report must include the number of those
	residence homesteads in each school district or a reference to
	where the information for each school district may be accessed.
	SECTION 2.  Section 33.06, Tax Code, is amended by adding
	Subsections (i) and (j) to read as follows:
	(i)  For each school district in an appraisal district, the
	chief appraiser shall:
	(1)  determine the number of residence homesteads for
	which a property owner deferred collection of a tax, abated a suit
	to collect a delinquent tax, or abated a sale to foreclose a tax
	lien under this section during any portion of the preceding tax
	year; and
	(2)  not later than September 1 of the current tax year,
	report the number to the comptroller in the form prescribed by the
	comptroller.
	(j)  Not later than November 1 of each tax year, the
	comptroller shall report to the lieutenant governor, the speaker of
	the house of representatives, and each member of the legislature
	the total number of residence homesteads in the state for which a
	property owner deferred collection of a tax, abated a suit to
	collect a delinquent tax, or abated a sale to foreclose a tax lien
	under this section during any portion of the preceding tax year as
	reported to the comptroller under Subsection (i) in the current tax
	year. The report must include the number of those residence
	homesteads in each school district or a reference to where the
	information for each school district may be accessed.
	SECTION 3.  Section 33.065, Tax Code, is amended by adding
	Subsections (k) and (l) to read as follows:
	(k)  For each school district in an appraisal district, the
	chief appraiser shall:
	(1)  determine the number of residence homesteads for
	which a property owner deferred or abated a suit to collect a
	delinquent tax under this section during any portion of the
	preceding tax year; and
	(2)  not later than September 1 of the current tax year,
	report the number to the comptroller in the form prescribed by the
	comptroller.
	(l)  Not later than November 1 of each tax year, the
	comptroller shall report to the lieutenant governor, the speaker of
	the house of representatives, and each member of the legislature
	the total number of residence homesteads in the state for which a
	property owner deferred or abated a suit to collect a delinquent tax
	under this section during any portion of the preceding tax year as
	reported to the comptroller under Subsection (k) in the current tax
	year. The report must include the number of those residence
	homesteads in each school district or a reference to where the
	information for each school district may be accessed.
	SECTION 4.  This Act applies only to the determination and
	reporting of information during a tax year that begins on or after
	the effective date of this Act.
	SECTION 5.  This Act takes effect January 1, 2026.