Texas HB1547 excludes the value of property improvements made for accessibility compliance from ad valorem tax assessments.

HB1547 amends the Texas Tax Code to exclude from the market value of real property for ad valorem tax purposes the value of any improvement or feature made to comply with accessibility standards. This exclusion applies only if the primary purpose of the improvement is to meet the requirements of the 2010 Americans with Disabilities Act Standards for Accessible Design or any successor standards. The change in law applies to improvements made on or after January 1, 2025, and the act takes effect January 1, 2026, contingent on voter approval of a related constitutional amendment.

Texas HB1547 excludes the value of property improvements made for accessibility compliance from ad valorem tax assessments.

HB1547 amends the Texas Tax Code to exclude from the market value of real property for ad valorem tax purposes the value of any improvement or feature made to comply with accessibility standards. This exclusion applies only if the primary purpose of the improvement is to meet the requirements of the 2010 Americans with Disabilities Act Standards for Accessible Design or any successor standards. The change in law applies to improvements made on or after January 1, 2025, and the act takes effect January 1, 2026, contingent on voter approval of a related constitutional amendment.