By: Bernal H.B. No. 84
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appraisal of a residence homestead for ad valorem
  tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.01, Tax Code, is amended by adding
  Subsection (i) to read as follows:
         (i)  In determining the market value of a residence
  homestead, the chief appraiser shall only consider the value of
  other residence homesteads in the same neighborhood. Real property
  without an exemption under Section 11.13 shall not be considered by
  the chief appraiser when determining the market value of real
  property with an exemption under Section 11.13.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2024.