Legislative Blog
J.B. Williams, J.D.
6 additional bills that modify the Tax Code
A Blog about 88th Legislature Laws
A Bit of Background
The following backgrounds help summarize the author's views on both the general topic: Texas and more specifically 88th Legislature Laws as it relates to that topic.
Brief Summary of Texas
Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.
Summary of 88th Legislature Laws
The blogs here will discuss the laws passed by Congress and signed into law, as well as those, passed by Congress and approved by the voters to become law. There are a multitude of laws and each time I post blogs I will notate here the current effective date if it is different from prior blogs. I am currently posting bills that took effect immediately - those bills total 336. I am currently posting regarding larger bills, so each blog covers a single bill.
Blog Summary
HB 591
HB 1034
HB 2353 - hotel occupancy tax stuff
HB 2488
HB 3207 - Agricultural advisory board members do not have to reside there for at least 5 years anymore
HB 3453 - more hotel occupancy tax stuff
6 additional bills that modify the Tax Code
Published: 2026-05-05
HB 591 - 5 pages
Qualified wells may request an exemption from severance tax for gas that is consumed within 1,000 foot of the well. This is gas that would otherwise be vented/burned due to pipeline incapacity. They must first apply and request to be designated a qualifying well. There are specific items that must be met for this. Once qualified, they must move as much gas as possible through the pipeline or distribution system. Once they have reached capacity, the 'extra' gas may be consumed within 1,000 foot of the well and will be treated as vented for severance tax purposes.
HB 1034 - 2 pages
Counties larger than 65,000 and containing a national grassland are permitted, through the Commissioners court, to impose a hotel occupancy tax up to 2% of the price of a room.
Taxes received may be used for construction, enlarging, equipping, improving, maintenance, repairing, or operating a civic center that has an arena used for rodeos, livestock shows, and agricultural expositions. Or the tax may be used for historical preservation and restoration.
HB 2353 - 2 pages
If a county is bisected by the Guadalupe River and the county has a population of 170,000 or more, then hotel occupancy taxes may be used to enhance and upgrade existing sports facilities or fields. There are requirements for doing so.
HB 2488 - 2 pages
This applies to appeals of appraisal reviews. If the preceding tax year value was determined at a trial on the merits, then the review board has the burden to establish the value by clear and convincing evidence.
HB 3207 - 2 pages
There use to be a requirement that the agricultural advisory board members be residents for at least 5 years, that is no longer required.
HB 3453 - 2 pages
A county of at least 800,000 and adjacent to a county of at least 4 million, may impose a hotel occupancy tax. The tax rate may be up to 7 percent of the price of a room, unless the hotel is a municipality is imposing one or the extraterritorial jurisdiction of a municipality imposes one. If they are limited, then the tax may only be up to 2 precent.
To be honest, a 7% hotel tax sounds huge.However, apparently it is not that high based upon a brief search for other jurisdictions.
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