A new bill authored by State Rep. Mitch Little in the Texas House seeks to ensure clear identification of state taxes and prevent their mislabeling as fees or penalties, according to the Texas Legislature website.
The bill on Property Interests and Taxation category, introduced as HB 151 during the 89(1) legislative session on Monday, July 21, was formally listed with the short title: ’Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, the bill introduces Chapter 102 to the Tax Code, titled “Honesty in State Taxation,” aiming to ensure transparency by accurately identifying state taxes rather than disguising them as “fees,” “levies,” “surcharges,” “assessments,” “fines,” or “penalties.” It defines “regulatory tax” as charges primarily not intended for general revenue, such as those imposed for specific benefits, services, regulatory costs, or use of state property, and penalties for legal violations. State agencies and legislative bodies must use clear taxation terminology in statutes, rules, and media, amending any misidentifications. The legislative commission is tasked with reviewing and recommending statutory revisions to align with this intent. The act is set to take effect Sept. 1, 2025.
Mitch Little, a member of the House Committee on Criminal Jurisprudence, proposed another two bills during the 89(1) legislative session. He is also a member of the House Committee on Transportation.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Legislative Session | Bill Number | Date Introduced | Short Description |
|---|---|---|---|
| 89(1) | HB 153 | 07/21/2025 | Relating to the frequency of elections seeking voter approval for the issuance of school district bonds |
| 89(1) | HB 152 | 07/21/2025 | Relating to the maintenance of emergency communication devices for certain facilities serving vulnerable populations |
| 89(R) | HB 5594 | 03/14/2025 | Relating to the prohibition of certain housing discrimination related to brokerage services |
| 89(R) | HB 5491 | 03/14/2025 | Relating to vote harvesting; creating a civil penalty |
| 89(R) | HB 5480 | 03/14/2025 | Relating to competition and transparency in digital advertising |
| 89(R) | HB 5456 | 03/14/2025 | Relating to resident safety from criminal activity in senior retirement communities |
| 89(R) | HB 4778 | 03/13/2025 | Relating to limitations on the termination of banking services by certain financial institutions |
| 89(R) | HB 4623 | 03/12/2025 | Relating to liability of public schools and professional school employees for sexual misconduct involving students |
| 89(R) | HB 4084 | 03/07/2025 | Relating to the amount of an expenditure made by a municipality for which competitive bidding is required |
| 89(R) | HB 3577 | 03/03/2025 | Relating to the creation of a grant program to assist local law enforcement agencies in solving violent and sexual offenses |
| 89(R) | HB 3362 | 02/26/2025 | Relating to grand jury proceedings; providing a punishment for contempt of court |
| 89(R) | HB 3236 | 02/24/2025 | Relating to the operation of a motor vehicle in a school crossing zone while intoxicated; increasing a criminal penalty |
| 89(R) | HB 2710 | 02/12/2025 | Relating to affirmative defenses to prosecution for certain criminal offenses involving material or conduct that may be obscene or is otherwise harmful to children |
| 89(R) | HB 2411 | 02/04/2025 | Relating to the enforceability of certain nondisclosure or confidentiality provisions with respect to an act of sexual abuse committed against a child |
| 89(R) | HB 1979 | 01/22/2025 | Relating to the payment of certain ad valorem tax refunds |
| 89(R) | HB 1758 | 01/07/2025 | Relating to limiting the number of sessions in which a member may serve as Speaker of the Texas House of Representatives |
| 89(R) | HB 1744 | 01/06/2025 | Relating to the personal liability of control persons and material aiders under the Texas Securities Act; excluding claims from proportionate responsibility under Chapter 33 of the Texas Civil Practice and Remedies Code |
| 89(R) | HB 1743 | 01/06/2025 | Relating to the holding or acquisition of an interest in real property by or on behalf of certain foreign individuals or entities; establishing an agricultural intelligence office; creating a criminal offense |
| 89(R) | HB 1348 | 11/15/2024 | Relating to the display of the Ten Commandments in public schools |
