Texas · 89th Legislature, 1st Called Session (2025) · Bill

SB 47: Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

Introduced Last action July 24, 2025: Filed

Plain-language summary

SB 47 is a bill introduced in the Texas Senate on July 24, 2025. According to its official title, it concerns: Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes. Primary sponsor: Borris Miles (Democratic). Most recent recorded action (July 24, 2025): Filed.

Sponsors

Primary sponsor: Borris Miles (Democratic).