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LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
May 3, 2025

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB1367 by Jones, Venton (Relating to the authority of the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.), As Introduced

No fiscal implication to the State is anticipated.

The bill would authorize the commissioners court of a county to adopt an exemption from property taxation by the county, expressed as a dollar amount, of the appraised value of an individual's residence homestead not to exceed $100,000.

Local Government Impact

A county commissioners court would be able to adopt an exemption, expressed as a dollar amount, of a portion of the appraised value of an individual's residence homestead. It is unknown what counties would enact such an exemption and at what amount. 


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD, BRI