TexasSB 217389th Legislature Regular SessionSenateWALLET

Relating to the effect of a tax certificate accompanying a transfer of certain property.

Sponsored By: Drew Darby, Tan Parker (Republican)

Signed by Governor

Property Interests--HomesteadProperty Interests--Mortgages & LiensTaxation--Property-Appraisals & Appraisal DistrictsTaxation--Property-Assessment & CollectionTaxation--Property-Exemptions

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Tax liens survive some home transfers

For Texas tax certificates issued beginning September 1, 2025, some home transfers leave unpaid tax claims attached to the property. This applies when a certificate wrongly shows nothing owed because a home tax exemption was wrongly granted and later canceled. The chief appraiser or tax collector must determine that the transfer involved one of four relationships: first-degree relatives by blood or marriage; an employer and employee; a parent company and subsidiary; or a trust and its beneficiary. In these cases, the certificate does not erase the lien securing unpaid taxes, penalties, or interest. The property remains subject to that claim after the transfer. Certificates issued before September 1, 2025, remain under prior law.

Sponsors & Cosponsors

Sponsors

  • Drew Darby

    House

  • Tan Parker

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 295 • No: 0

House vote • 5/15/2025

Record vote

Yes: 140 • No: 0

House vote • 5/14/2025

Record vote

Yes: 135 • No: 0

Senate vote • 5/1/2025

Record vote

Yes: 0 • No: 0

Senate vote • 5/1/2025

Record vote

Yes: 0 • No: 0

House vote • Unknown

Committee vote: Ways & Means

Yes: 13 • No: 0

Senate vote • Unknown

Committee vote: Local Government

Yes: 7 • No: 0

Actions Timeline

  1. Effective on 9/1/25

    5/28/2025House
  2. Signed by the Governor

    5/28/2025House
  3. Sent to the Governor

    5/16/2025House
  4. Signed in the House

    5/16/2025House
  5. Signed in the Senate

    5/16/2025Senate
  6. Reported enrolled

    5/15/2025Senate
  7. House passage reported

    5/15/2025Senate
  8. Statement(s) of vote recorded in Journal

    5/15/2025House
  9. Record vote (RV#2607)

    5/15/2025House
  10. Passed

    5/15/2025House
  11. Read 3rd time

    5/15/2025House
  12. Statement(s) of vote recorded in Journal

    5/14/2025House
  13. Record vote (RV#2579)

    5/14/2025House
  14. Passed to 3rd reading

    5/14/2025House
  15. Read 2nd time

    5/14/2025House
  16. Laid out in lieu of companion (HB 3710)

    5/14/2025House
  17. Committee report sent to Calendars

    5/10/2025House
  18. Committee report distributed

    5/10/2025House
  19. Comte report filed with Committee Coordinator

    5/10/2025House
  20. Reported favorably w/o amendment(s)

    5/7/2025House
  21. Considered in formal meeting

    5/7/2025House
  22. Referred to Ways & Means

    5/2/2025House
  23. Read first time

    5/2/2025House
  24. Received from the Senate

    5/1/2025House
  25. Reported engrossed

    5/1/2025Senate

Bill Text

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