Texas House bill by Rep. Meyer amends tax code for historic site property appraisals

Passed bill authored by State Rep. Morgan Meyer seeks to adjust property appraisal methods for historic and archaeological sites, aiming to account for restrictions on property alterations in market value assessments, according to the Texas Legislature website.

In the House, 59 Democrats and 81 Republicans voted in favor of the bill, while one Democrat opposed it.

Meanwhile, in the Senate, 10 Democrats and 20 Republicans voted in favor, while one Democrat voted against it.

Morgan Meyer introduced the bill in the Texas House on Thursday, March 13, during the 89th regular legislative session.

Meyer graduated from Southern Methodist University with a BA and again from Washington and Lee University School of Law with a JD.

Meyer, a Republican, was elected to the Texas State House in 2015 to represent the state’s 108th House district, replacing previous state representative Dan Branch.

According to the Texas Legislature, the bill’s official text was summarized as follows: ‘Relating to the authority of an owner of property that qualifies for an exemption as a historic or archeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends Section 23.013 of the Tax Code to include a provision for appraising properties that qualify for an exemption as a historic or archaeological site for ad valorem tax purposes. It defines a “historic site” as a structure or archaeological site along with the necessary land for access and use. The bill requires that in determining the market value of such a historic site, the chief appraiser must consider any restrictions on the property owner’s ability to alter, improve, or repair the property due to its designation as a historic site. The provisions of this bill apply only to tax years beginning on or after January 1, 2026.

The bill received its final legislative approval on Wednesday, May 21, and was signed into law by Gov. Greg Abbott on Friday, June 20.

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.