POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.
Did Not Advance

Texas HB 261 limits appraised value increases for commercial real property valued at $10 million or less

Original title: Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

Last action · August 19, 2025: FiledSponsor: Will Metcalf

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Proposed

Texas House Bill 261 caps annual increases for qualifying commercial real property valued at $10 million or less at 20 percent for purposes, effective January 1, 2027, conditional on voter approval of a constitutional amendment.

Background
  • In Texas, ad valorem property taxes are assessed by local appraisal districts and levied by local taxing units. context
  • State law historically provides appraisal caps for residential homesteads, which this bill mirrors for certain commercial properties. 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

Commercial real property owners

Their qualifying properties receive a statutory cap on annual appraised value increases for ad valorem tax purposes.

Directly affected

Appraisal districts

They must track market values, record appraisal limitations, update notices, and process protests related to Section 23.232.

Directly affected

Local taxing units

Their taxable property values and calculations are impacted by the appraisal caps applied to qualifying commercial real estate.

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

Can property owners protest if their property is denied this limitation?
Yes, property owners are entitled to protest before the appraisal review board if the appraisal district determines that their property does not qualify for the Section 23.232 limitation.

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 · introduced in the House.

Procedural history

1 action
  1. Aug 19, 2025HouseIntroduced
    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

Extension of Appraisal Caps to Commercial Real Estate

The bill extends appraisal growth restriction concepts traditionally reserved for homesteads to commercial real property valued at $10 million or less.

Connected Entities

Will Metcalf
PersonWill Metcalf“Primary sponsor of House Bill 261”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 80)
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record