Several laws passed in the 2021 Texas legislative sessions laws took effect Jan. 1, including a revision to how property taxes are collected, an expansion of the judicial branch and an amendment to pollution standards.
Senate Bill 12, written by Sen. Paul Bettencourt, R-Houston, limits the amount of property taxes a school district can levy on the homestead of an elderly or disabled person, according to a bill analysis by the Senate Research Center.
To ensure that districts are not burdened by a decrease in revenue, the law makes districts eligible for additional state aid. The law addresses a perceived shortcoming of the school funding overhaul lawmakers passed in 2019. That law provided additional state money to school districts so they, in turn, could lower local property tax rates. But elderly and disabled homeowners were not entitled to this reduction.
