Several property tax bills passed during the 89th Texas Legislative Session are set to take effect in 2025 and 2026. While most changes are procedural or administrative, commercial property owners in San Antonio may want to review the following updates to stay informed and plan ahead.
HB 9 – Business Personal Property Exemption Raised
Effective January 1, 2026, HB 9 increases the business personal property tax exemption from $2,500 to $125,000. A rendition will no longer be required if the taxpayer reasonably believes the total value is below the threshold.
There is a distinction between HB 9 and its associated House Joint Resolution (HJR 1):
- HJR 1 would limit the exemption statewide,
- HB 9 allows the exemption per location, potentially providing broader benefit if applied as written.
This change is subject to voter approval in November 2025.
HB 1533 – Administrative and Procedural Updates
HB 1533 includes several provisions that affect appraisal district procedures, hearings, and protest rights. Highlights include:
- Appraisal district websites in counties with populations over 120,000 (including Bexar County) must be updated at least weekly.
- Property owners (without agents) may request remote hearings via phone or video, if requested at least five days before the hearing.
- ARB dismissal notices must include written explanations when jurisdiction is denied.
- Omitted property notices must be sent by certified mail.
- The requirement for tax agents to submit their IP address during designation is removed.
- Tenants contractually responsible for taxes on properties valued at $5 million or less can file appeals through binding arbitration.
- District courts are prohibited from setting accelerated deadlines for expert witness disclosures unless requested by a party.
Most provisions take effect September 1, 2025, with training and tenant arbitration rules effective January 1, 2026.
HB 2742 – Extended Split Payment Deadlines
For taxing units offering split payments, HB 2742 requires the first payment due date to be extended when tax bills are mailed after November 30. The new deadline will be the first day of the second month after the mailing date.
This adjustment is scheduled to take effect January 1, 2026, and may be relevant for property owners who utilize split-payment schedules as part of their annual planning.
Final Notes for San Antonio Commercial Owners
These bills reflect ongoing efforts to clarify procedures, improve transparency, and modernize tax administration. While not all changes will apply to every property, understanding these legislative updates can help ensure compliance and support effective tax planning moving forward.
As always, consult your property tax representative for guidance on how specific provisions may apply to your properties.