What this is
SB 58 keeps property taxes from rising when homeowners rebuild structures damaged by disasters, casualty, or severe weather.
SB 58 is a Texas law that protects homeowners from rising property taxes when they rebuild after disasters. When a structure is damaged or destroyed by a casualty, natural disaster declared by the president or governor, or severe wind or water damage, homeowners often need to rebuild. This bill ensures that replacing a structure to match what was there before does not trigger higher property tax assessments.
The law applies to property tax assessments in three key areas of Texas tax code. Homeowners who rebuild with the same size and materials as the original structure will not see property value increases for tax purposes. This is important because property tax assessments are often based on improvements to a property.
There are exceptions to this protection. If the replacement structure is larger than the original, or if it uses better quality materials on the outside, it may be considered a new improvement. In those cases, property taxes could increase. However, if the original building materials are no longer available and the new materials are as close in quality as possible, the replacement is not treated as an improvement even if quality is higher.
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SB 58 was introduced by State Representative Borris Miles. The law helps our community recover from disasters without facing unexpected tax increases. Homeowners should check with their local appraisal district if they are rebuilding after damage to understand how this law applies to their situation.
Key details
- Bill Number: SB 58
- Sponsor: State Representative Borris Miles
- Covered Damage Types: Casualty, natural disasters, wind or water damage
- Affected Jurisdictions: All Texas property tax areas under Tax Code Sections 11.26, 11.261, and 23.23
About Texas Legislature
The Texas Legislature is the state legislature of Texas, consisting of the House of Representatives with 150 members and the Senate with 31 members. Meeting in regular session every two years, the legislature passes stat…
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Why it matters
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How this affects households
Under $30,000
This helps if you own a home and need to rebuild after a disaster. You won't face higher property taxes just for replacing what you lost.
$30,000-$60,000
Protects you from tax increases when rebuilding your home after disasters. Your property taxes stay the same if you rebuild to match what was there before.
$60,000-$100,000
Saves you money by preventing property tax hikes when you rebuild after disasters. Only applies if you own your home and rebuild to the same size and quality.
Over $100,000
Protects against property tax increases when rebuilding after disasters. Since higher earners often own more valuable homes, this can mean bigger dollar savings.
How to get involved
- 1Start with the snapshot above to know what this is in a glance.
- 2Read why it matters so you can speak to it in your own words.
- 3Weigh in using the button above.
When you call, you can say: “Hi, I saw "Texas Law Protects Property Taxes on Rebuilt Homes After Disasters" on Community Exchange and want to know how to take part.”
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