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Texas HB 1548 creates property tax homestead exemptions for parents and guardians of individuals with disabilities

Original title: Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

Last action · March 12, 2025: Referred to Ways & MeansSponsor: Richard Raymond

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Texas House Bill 1548 authorizes certain taxing units to grant property tax exemptions on a portion of the value for parents or guardians who live with a disabled person. The measure updates school district property exemptions, property appraisal notices, tax calculation formulas, and public meeting notices, taking effect January 1, 2026, contingent on voter approval of a related constitutional amendment.

Why it matters

Qualifying parents and guardians living with a disabled dependent may become eligible for local property tax relief, altering how school districts and local taxing units calculate homestead tax burdens, average values, and voter-approval tax rate limits.

Background
  • Ad valorem property taxes in Texas are levied by local taxing units such as counties, cities, and school districts based on the appraised value of property. context
  • Changes to property tax exemptions in Texas often require both statutory amendments and voter approval of a constitutional amendment. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Parents and guardians of disabled individuals

Eligible individuals may receive residence homestead property tax exemptions from school districts and participating local taxing units if they reside with their disabled dependent.

Directly affected

School districts and local taxing units

Taxing entities must adjust property appraisal calculations, tax rate notices, and levy comparisons to account for the new homestead exemption category.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies for the new property tax homestead exemption under HB 1548?
An individual who is the parent or guardian of a person who is disabled and who resides with the parent or guardian may qualify for exemptions from school districts and participating local taxing units.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Mar 12, 2025HouseCommittee
    Referred to Ways & Means
  2. Mar 12, 2025HouseIntroduced
    Read first time
  3. Dec 9, 2024HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Caregiver Tax Relief

The bill bridges existing property tax exemptions for elderly and disabled individuals by extending parallel homestead protections to family caregivers residing with a disabled person.

Connected Entities

Richard Raymond, Tax Code
PersonRichard Raymond“Bill author in the lower house”Map →
OrganizationTax Code“Statutory code amended by the bill”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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