Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 398 amends Section 23.23 of the Texas Tax Code to reduce the maximum annual increase in the appraised value of a residence homestead for ad valorem tax purposes from 10% to 2.5%. It also lowers the cap for other real property from 20% to 8%. The bill applies to property appraisals beginning January 1, 2026, contingent on voter approval of a constitutional amendment authorizing these changes.
Author (1)
Contact the Author
Rep. Carl Tepper
Capitol Phone:
(512) 463-0676
Capitol Office:
EXT E1.316
E-Mail:
