H.B. No. 851
 
 
 
 
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), (e-2), and (e-3) 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)  report the number to the comptroller when the
  chief appraiser submits the appraisal roll for county taxes to the
  county assessor-collector as prescribed by Section 26.01(b).
         (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.  The
  comptroller shall ensure that the report does not include personal
  identifying information of a property owner.
         (e-3)  For purposes of reporting the number described by
  Subsection (e-1)(1) to the comptroller under Subsection (e-1)(2),
  the chief appraiser shall ensure that the report does not include
  personal identifying information of a property owner.
         SECTION 2.  Section 33.06, Tax Code, is amended by adding
  Subsections (i), (j), and (k) 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)  report the number to the comptroller when the
  chief appraiser submits the appraisal roll for county taxes to the
  county assessor-collector as prescribed by Section 26.01(b).
         (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.  The
  comptroller shall ensure that the report does not include personal
  identifying information of a property owner.
         (k)  For purposes of reporting the number described by
  Subsection (i)(1) to the comptroller under Subsection (i)(2), the
  chief appraiser shall ensure that the report does not include
  personal identifying information of a property owner. 
         SECTION 3.  Section 33.065, Tax Code, is amended by adding
  Subsections (k), (l), and (m) 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)  report the number to the comptroller when the
  chief appraiser submits the appraisal roll for county taxes to the
  county assessor-collector as prescribed by Section 26.01(b).
         (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.  The
  comptroller shall ensure that the report does not include personal
  identifying information of a property owner.
         (m)  For purposes of reporting the number described by
  Subsection (k)(1) to the comptroller under Subsection (k)(2), the
  chief appraiser shall ensure that the report does not include
  personal identifying information of a property owner. 
         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.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 851 was passed by the House on May 8,
  2025, by the following vote:  Yeas 145, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 851 on May 28, 2025, by the following vote:  Yeas 114, Nays 22,
  1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 851 was passed by the Senate, with
  amendments, on May 25, 2025, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor