{"jurisdiction":"Texas","date":"2026-01-01","enacted_since_2025":1207,"dated":1206,"undated":1,"laws":[{"number":"HB 1244","title":"Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1244","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1244","text":"Effective on 1/1/26"}}},{"number":"HB 1392","title":"Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1392","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1392","text":"Effective on 1/1/26"}}},{"number":"HB 1399","title":"Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1399","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1399","text":"This Act takes effect January 1, 2026, but only if HJR 99 is approved by the voters."}}},{"number":"HB 149","title":"Relating to regulation of the use of artificial intelligence systems in this state; providing civil penalties.","topic":"AI","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB149","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB149","text":"Effective on 1/1/26"}}},{"number":"HB 2067","title":"Relating to declination, cancellation, or nonrenewal of insurance policies.","topic":"Finance","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2067","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2067","text":"Effective on 1/1/26"}}},{"number":"HB 22","title":"Relating to the exemption from ad valorem taxation of intangible personal property.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB22","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB22","text":"Effective on 1/1/26"}}},{"number":"HB 23 (SS2)","title":"Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.","topic":"Taxes","session":"2025 Second Called Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB23","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB23","text":"Effective on 1/1/26"}}},{"number":"HB 247","title":"Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB247","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB247","text":"This Act takes effect January 1, 2026, but only if HJR 34 is approved by the voters."}}},{"number":"HB 2508","title":"Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2508","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2508","text":"This Act takes effect January 1, 2026, but only if HJR 133 is approved by the voters."}}},{"number":"HB 2525","title":"Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2525","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2525","text":"Effective on 1/1/26"}}},{"number":"HB 2723","title":"Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2723","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2723","text":"Effective on 1/1/26"}}},{"number":"HB 2742","title":"Relating to the split-payment of ad valorem taxes.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2742","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2742","text":"Effective on 1/1/26"}}},{"number":"HB 30","title":"Relating to the effect of a disaster and associated costs on the calculation of certain tax rates and the procedure for adoption of a tax rate by a taxing unit.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB30","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB30","text":"Effective on 1/1/26"}}},{"number":"HB 3159","title":"Relating to a severance tax exemption for oil and gas produced from certain previously inactive restimulation wells; providing a civil penalty.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3159","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3159","text":"Effective on 1/1/26"}}},{"number":"HB 3370","title":"Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3370","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3370","text":"Effective on 1/1/26"}}},{"number":"HB 3424","title":"Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3424","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3424","text":"Effective on 1/1/26"}}},{"number":"HB 3699","title":"Relating to initial claims under the unemployment compensation system.","topic":"Wages","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3699","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3699","text":"Effective on 1/1/26"}}},{"number":"HB 4044","title":"Relating to certain expenditures by public institutions of higher education and university systems that are eligible for certain tax credits.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4044","resolution":"published","provisional":false,"staggered":true,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4044","text":"This Act takes effect January 1, 2026, except Section 1(b) takes effect January 1, 2035."}}},{"number":"HB 4395","title":"Relating to electronic submission and delivery of public securities and records of proceedings for those securities.","topic":"Finance","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4395","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4395","text":"Effective on 1/1/26"}}},{"number":"HB 4738","title":"Relating to the elimination of the remittance of a portion of certain loan administration fees to the comptroller.","topic":"Finance","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4738","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4738","text":"Effective on 1/1/26"}}},{"number":"HB 4739","title":"Relating to the elimination of the requirement that a portion of certain retail charge agreement delinquency fees be remitted to the comptroller.","topic":"Finance","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4739","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4739","text":"Effective on 1/1/26"}}},{"number":"HB 5654","title":"Relating to the creation of the Montgomery County Municipal Utility District No. 263; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB5654","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB5654","text":"Effective on 1/1/26"}}},{"number":"HB 851","title":"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.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB851","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB851","text":"Effective on 1/1/26"}}},{"number":"HB 9","title":"Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB9","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB9","text":"This Act takes effect January 1, 2026, but only if HJR 1 is approved by the voters."}}},{"number":"SB 1023","title":"Relating to the calculation of certain ad valorem tax rates.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1023","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1023","text":"Effective on 1/1/26"}}},{"number":"SB 1058","title":"Relating to the exclusion of certain securities transaction payments from the total revenue of a taxable entity that is a registered securities market operator.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1058","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1058","text":"Effective on 1/1/26"}}},{"number":"SB 1106","title":"Relating to publication of public improvement district service plans and assessments on certain public Internet websites.","topic":"Government","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1106","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1106","text":"Effective on 1/1/26"}}},{"number":"SB 1453","title":"Relating to the current debt rate and tax rate of a taxing unit for ad valorem tax purposes.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1453","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1453","text":"Effective on 1/1/26"}}},{"number":"SB 1455","title":"Relating to the funding mechanism for the regulation of workers' compensation and workers' compensation insurance; authorizing surcharges.","topic":"Finance","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1455","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1455","text":"Effective on 1/1/26"}}},{"number":"SB 14 (SS2)","title":"Relating to the provision by a political subdivision of credits against impact fees to builders and developers for certain water conservation and reuse projects.","topic":"Public Lands","session":"2025 Second Called Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=SB14","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=SB14","text":"Effective on 1/1/26"}}},{"number":"SB 1502","title":"Relating to the authority of the governing body of a school district to adopt an ad valorem tax rate that exceeds the district's voter-approval tax rate.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1502","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1502","text":"Effective on 1/1/26"}}},{"number":"SB 1522","title":"Relating to the regulation of continuing care facilities.","topic":"Healthcare","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1522","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1522","text":"Effective on 1/1/26"}}},{"number":"SB 1951","title":"Relating to the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1951","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1951","text":"Effective on 1/1/26"}}},{"number":"SB 1968","title":"Relating to the licensing and regulation of certain real estate professionals by the Texas Real Estate Commission.","topic":"Housing","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1968","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1968","text":"Effective on 1/1/26"}}},{"number":"SB 2206","title":"Relating to a franchise tax credit for, and the application of sales and use taxes to, certain research and development expenses.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2206","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2206","text":"Effective on 1/1/26"}}},{"number":"SB 2420","title":"Relating to the regulation of platforms for the sale and distribution of software applications for mobile devices.","topic":"Technology","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2420","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2420","text":"Effective on 1/1/26"}}},{"number":"SB 2520","title":"Relating to the calculation of the limitation on the total amount of ad valorem taxes imposed by a school district on the residence homestead of an individual who is elderly or disabled.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2520","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2520","text":"Effective on 1/1/26"}}},{"number":"SB 38","title":"Relating to the eviction from real property of certain persons not entitled to enter, occupy, or remain in possession of the premises.","topic":"Housing","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB38","resolution":"published","provisional":false,"staggered":true,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB38","text":"This Act takes effect January 1, 2026, except Section 16 takes effect September 1, 2025."}}},{"number":"SB 467","title":"Relating to a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.","topic":"Taxes","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB467","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB467","text":"This Act takes effect January 1, 2026, but only if SJR 84 is approved by the voters."}}},{"number":"SB 8","title":"Relating to agreements between certain sheriffs and the United States Immigration and Customs Enforcement to enforce federal immigration law and a grant program to cover the costs of implementing those agreements.","topic":"Immigration","session":"2025 Regular Session","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB8","resolution":"published","provisional":false,"staggered":false,"basis":{"published":{"source":"tx_tlc_history","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB8","text":"Effective on 1/1/26"}}}],"not_yet_dated":[{"number":"SB 5","title":"Relating to the creation of the Dementia Prevention and Research Institute of Texas.","url":"https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB5","resolution":"contingent","reason":"SJR 3 (Proposition 14) was approved at the election of November 4, 2025, but its canvass isn't certified (a court challenge), so the amendment, and the act, haven't taken effect"}],"page":"https://staging.capitolmath.ai/legislatures/texas/new-laws/2026-01-01","attribution":"Data from CapitolMath (capitolmath.ai), compiled from the public record. Attribution required. Terms: capitolmath.ai/terms. For bulk or programmatic use, see the API: capitolmath.ai/docs."}