Texas 89th Legislature, 2nd Called Session (2025) Status: Introduced

SB 58 — 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.

Last action — Filed

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced August 28, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

3 changes Share ↗

Compared against the Texas statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 3 section(s) of the Texas statutes: Section 11.26, Tax Code, Section 11.261, Tax Code, Section 23.23, Tax Code.

  • Section 11.26, Tax Code

    by → , a natural disaster declared by the president of the United States or the governor, , disaster, (o-1) Notwithstanding Subsection (o)(2), a replacement structure is not considered to be an improvement if: (1) the materials used for the construction and composition of the exterior of the replaced structure are no longer available; and (2) the materials used for the construction and composition of the exterior of the replacement structure are the materials most comparable in quality to the materials used for the exterior of the replaced structure.

    amended

  • Section 11.261, Tax Code

    by → , a natural disaster declared by the president of the United States or the governor, , disaster, (m-1) Notwithstanding Subsection (m)(2), a replacement structure is not considered to be an improvement if: (1) the materials used for the construction and composition of the exterior of the replaced structure are no longer available; and (2) the materials used for the construction and composition of the exterior of the replacement structure are the materials most comparable in quality to the materials used for the exterior of the replaced structure.

    amended

  • Section 23.23, Tax Code

    by → , a natural disaster declared by the president of the United States or the governor, , disaster, , disaster, (f-1) Notwithstanding Subsection (f)(2)(B), a replacement structure is not considered to be an improvement if: (1) the materials used for the construction and composition of the exterior of the replaced structure are no longer available; and (2) the materials used for the construction and composition of the exterior of the replacement structure are the materials most comparable in quality to the materials used for the exterior of the replaced structure.

    amended

Action History

  1. Filed

  2. Received by the Secretary of the Senate

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 183 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (183)

183 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 58?
SB 58 is sponsored by Borris Miles.
What is the current status of SB 58?
This bill has been introduced in the Senate. Introduced August 28, 2025. It must pass committee before a floor vote.
Where can I track SB 58?
Track SB 58 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes about 2 months ago · updated continuously

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