TX HB851

Chief appraisers must determine and report to the comptroller the number of residence homesteads in each school district receiving the senior/disabled property tax freeze (limitation on tax increases)

Chief appraisers must also count and report homesteads where owners deferred tax collection, abated delinquent tax suits, or abated tax lien foreclosure sales under provisions for elderly or disabled individuals

The comptroller must submit annual reports by November 1 to the lieutenant governor, speaker of the house, and all legislators with statewide and school district-level data on these tax benefit recipients

All reports must exclude personal identifying information of property owners to protect privacy

Takes effect January 1, 2026, applying to tax years beginning on or after that date