H.B. No. 851 amends the Texas Tax Code to enhance the reporting and determination of residence homesteads for property owners receiving certain ad valorem tax benefits. The bill introduces new subsections (e-1), (e-2), and (e-3) to Section 11.26, requiring chief appraisers in each school district to determine and report the number of residence homesteads subject to tax increase limitations for the current tax year. This information must be submitted to the comptroller alongside the appraisal roll for county taxes. Additionally, the comptroller is mandated to report the total number of these homesteads to key legislative figures by November 1 of each tax year, ensuring that personal identifying information of property owners is excluded from these reports.

Further amendments are made to Sections 33.06 and 33.065, which similarly require chief appraisers to determine and report the number of residence homesteads for which property owners deferred tax collection or abated suits related to delinquent taxes. The comptroller must also report this information to legislative leaders, again ensuring the protection of personal identifying information. The provisions of this Act will apply to tax years beginning on or after its effective date of January 1, 2026.

Statutes affected:
Introduced: Tax Code 11.26, Tax Code 33.06, Tax Code 33.065 (Tax Code 33, Tax Code 11)
House Committee Report: Tax Code 11.26, Tax Code 33.06, Tax Code 33.065 (Tax Code 33, Tax Code 11)
Engrossed: Tax Code 11.26, Tax Code 33.06, Tax Code 33.065 (Tax Code 33, Tax Code 11)
Senate Committee Report: Tax Code 11.26, Tax Code 33.06, Tax Code 33.065 (Tax Code 33, Tax Code 11)
Enrolled: Tax Code 11.26, Tax Code 33.06, Tax Code 33.065 (Tax Code 33, Tax Code 11)