Texas House bill by Rep. Schofield requires chief appraisers to report residence homestead tax data

Passed bill authored by State Rep. Mike Schofield seeks to improve transparency by mandating annual reporting of residence homestead tax limitations and abatements to state leadership following approval in both chambers, according to the Texas Legislature website.

In the House, 51 Democrats and 63 Republicans voted in favor of the bill, while three Democrats and 19 Republicans opposed it.

Meanwhile, in the Senate, 11 Democrats and 20 Republicans voted in favor, with no opposing votes.

Mike Schofield introduced the bill in the Texas House on Tuesday, Nov. 12, 2024, ahead of the official start of the 89th regular legislative session on Jan. 14, 2025.

Schofield graduated from Rutgers University with a BS and again from Louisiana State University with a JD.

Schofield, a Republican, was elected to the Texas State House in 2021 to represent the state’s 132nd House district, replacing previous state representative Gina Calanni.

According to the Texas Legislature, the bill’s official text was summarized as follows: ‘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’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the Texas Tax Code to require chief appraisers to assess and report the number of residence homesteads in each school district that are subject to specific tax limitations, tax deferrals, or abated tax collections. By September 1 of each tax year, chief appraisers must report these figures to the state comptroller. The comptroller then has until November 1 to compile and provide a statewide report to state leadership, detailing the total number of residence homesteads affected and breaking down the numbers by school district. This reporting process aims to enhance transparency and ensure accurate tracking of properties receiving certain tax benefits. The act applies to tax years beginning on or after January 1, 2026.

The bill received its final legislative approval on Wednesday, May 28, and was signed into law by Gov. Greg Abbott on Friday, June 20.

Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.

You can read more about the bills and other measures here.