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Texas Property Tax Updates

Updated june 2021

2021 Texas Legislative Session

The 87th Texas Legislature recently adjourned its 140-day biennial meeting.  This session focused on deficiencies in our state’s power grid system (highlighted by the widespread electricity blackouts from February’s winter storm), election integrity, gun rights, and a number of healthcare issues.  Property tax, as always, also captured the attention of lawmakers, who passed about 30 related bills.

Of the property tax legislation that passed, the most notable is HB 988, a bipartisan bill authored by Rep. Hugh Shine and Rep. Eddie Lucio designed to enhance efficiency and accountability.  Jim Popp, who was the architect of the legislation, remarked that fairness in our system “is only as good as the procedures and processes in place to achieve that fairness.”  The 31-page bill provides a slate of measures friendly to taxpayers, while being mindful of the practical challenges that appraisal districts face.  These measures include, for instance, increased transparency in the ARB hearing process, taxpayer input in establishing appraisal district account numbers, and protection for certain procedural rights in litigation.  Other interesting bills include HB 3833 (eliminating interest on rollback takes related to agricultural use), HB 2941 (requiring the ARB to be appointed by the local administrative district judge in all counties, not just large counties), and SB 1427 (clarifying that the Section 11.35 disaster exemption applies only to physical damage to property). 

A summary of HB 988, along with other important property tax legislation, may be found on our website at www.property-tax.com.


Danny Smith, JD, CMI
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)

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