TX HB3823

Increases the homestead appraisal cap from 10% to 15% of the previous appraised value, limiting how much a residence homestead's appraised value can rise between appraisals

Restricts reappraisal of residence homesteads to no more than once every three years, with the appraised value frozen in years when the property is not appraised

Allows county commissioners courts to call elections permitting voters to establish a higher percentage cap on appraised value increases than the 15% state default, applicable to all taxing units in the county

Permits homeowners to request a reappraisal of their residence homestead in writing at any time before the chief appraiser certifies the appraisal roll for that tax year

Takes effect January 1, 2026, contingent on voter approval of a related constitutional amendment proposed by the 89th Legislature