{"id":13167,"date":"2025-06-29T06:47:26","date_gmt":"2025-06-29T11:47:26","guid":{"rendered":"https:\/\/legaltalktexas.hammerle.com\/?p=13167"},"modified":"2025-06-26T12:52:43","modified_gmt":"2025-06-26T17:52:43","slug":"2025-new-texas-laws-waterparks-cpas-and-a-new-capital-for-texas","status":"publish","type":"post","link":"https:\/\/hammerle.com\/legaltalk\/legal-talk\/2025-new-texas-laws-waterparks-cpas-and-a-new-capital-for-texas\/","title":{"rendered":"2025 New Texas Laws: Waterparks, CPAs, and a New Capital for Texas"},"content":{"rendered":"<h2><b>Key 2025 Texas Laws That Affect Seniors\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">You may have noticed that the Texas Legislature met in 2025 for its <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/legal-talk\/the-89th-texas-legislature-produces-some-wins-for-seniors\/\"><span style=\"font-weight: 400;\">89<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> Legislative Session<\/span><\/a><span style=\"font-weight: 400;\">. They meet every two years, whether it is needed or not. As of June 19, 2025, the Texas Governor still had a pile of bills on his desk to sign, veto, or let go into law without his signature.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here are a few bills that have been signed. H.B. means a bill that was originally filed in the House, and S.B. means it was originally filed in the Senate.<\/span><\/p>\n<h2><b>Major Investment in Dementia Research in Texas<\/b><\/h2>\n<h3><b>Senate Bill 5 and the Creation of the Dementia Prevention and Research Institute<\/b><\/h3>\n<p><a href=\"https:\/\/hammerle.com\/legaltalk\/legal-talk\/dementia-a-story-with-many-victims\/\"><span style=\"font-weight: 400;\">Dementia<\/span><\/a><span style=\"font-weight: 400;\"> is a big issue, and Texas is at the epicenter. In 2020, approximately 460,000 Texans aged 65 and older were living with Alzheimer\u2019s. Texas ranks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Third in the U.S. for the number of Alzheimer\u2019s cases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Second in the U.S. for Alzheimer\u2019s-related deaths<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S.B. 5 establishes the Dementia Prevention and Research Institute of Texas, designed to accelerate dementia research.\u00a0<\/span><\/p>\n<h3><b>Texas Alzheimer\u2019s Statistics and the November Ballot Decision<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This bill isn\u2019t final yet \u2014 voters will decide in November 2025 whether to approve:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing the new research institute<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing $3 billion in state funding over 10 years<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using general revenue funds (not new taxes)<\/span><\/li>\n<\/ul>\n<h2><b>Expanded Property Tax Relief for Seniors and Disabled Texans<\/b><\/h2>\n<h3><b>Senate Bill 23 Increases the Homestead Exemption<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No one enjoys paying property taxes, and now there\u2019s meaningful relief in S.B. 23:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seniors (65+) and adults with disabilities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption increases from $10,000 to $60,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applies to the school district portion of your home\u2019s appraised value<\/span><\/li>\n<\/ul>\n<h3><b>Combined Savings from S.B. 4 and S.B. 23<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This should translate into real money; combined with the property tax savings from S.B. 4, this bill is estimated to reduce the average over-65 and disabled<\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/real-estate\/homestead-property-tax-exemptions\/\"><span style=\"font-weight: 400;\"> homestead property tax bill<\/span><\/a><span style=\"font-weight: 400;\"> by $950.87.\u00a0<\/span><\/p>\n<h3><b>House Bill 9 and Business Property Tax Exemptions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you own a small business (even in retirement), House Bill 9 may help. It:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exempts up to $250,000 of business personal property from taxation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applies to tools, equipment, furniture, and other non-real estate business assets<\/span><\/li>\n<\/ul>\n<h2><b>New Laws Make Texas More Attractive for Businesses<\/b><\/h2>\n<h3><b>S.B. 29 Modernizes the Texas Business Code<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Texas likes to be competitive. No, that is too mild: Texas likes to win. It took a big step forward with S.B. 29, which:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Modernizes the Texas Business Organizations Code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Makes it easier to form <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/business-law\/how-to-start-an-llc-in-texas\/\"><span style=\"font-weight: 400;\">LLCs<\/span><\/a><span style=\"font-weight: 400;\">, nonprofits, and corporations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aims to attract businesses away from other states (like Nevada)<\/span><\/li>\n<\/ul>\n<h3><b>Why Texas Wants to Beat Nevada in Business Formation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you\u2019re involved in business or nonprofit boards, this update:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplifies compliance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthens Texas as a pro-business state<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Could reduce paperwork and filing headaches<\/span><\/li>\n<\/ul>\n<h2><b>Easier Pathways to Becoming a CPA in Texas<\/b><\/h2>\n<h3><b>Senate Bill 262 Offers a New CPA Licensing Route<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The interest in being a CPA is declining. Texas\u2019s answer is to create a new pathway to obtain the license. S.B. 262 sets forth the requirements<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hold a bachelor\u2019s degree with an accounting concentration, or equivalent coursework<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete 2 years of relevant work experience<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pass the Uniform CPA Exam<\/span><\/li>\n<\/ul>\n<h3><b>Out-of-State CPAs Get a Streamlined Process with S.B. 522<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Already licensed in another state? Senate Bill 522 allows for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A simplified approval process to practice in Texas<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easier movement for experienced professionals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduced licensing delays for qualified CPAs relocating here<\/span><\/li>\n<\/ul>\n<h2><b>Changes to Waterpark Liability<\/b><\/h2>\n<h3><b>What Senate Bill 1119 Means for Waterpark Visitors<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Waterparks are full of hazardous activities. People who attend a waterpark can easily get injured. S.B.1119 makes the entity owning the water park liable for injuries caused by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Poor upkeep or faulty equipment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inadequate staff training<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Negligent actions by employees<\/span><\/li>\n<\/ul>\n<h3><b>When the Waterpark Is Liable\u2014And When You Are<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">However, if the park posts proper warning signs, any other <\/span><a href=\"https:\/\/hammerle.com\/practice-areas\/litigation-lawyers\/personal-injury\/\"><span style=\"font-weight: 400;\">injury <\/span><\/a><span style=\"font-weight: 400;\">becomes your responsibility \u2014 so:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Watch your footing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obey slide rules<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep an eye on the grandkids<\/span><\/li>\n<\/ul>\n<h2><b>New Capital Titles Across Texas (Sorry, Austin!)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Austin may still be the legislative capital, but for the next 10 years, the following towns get bragging rights:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LaSalle County \u2013 Wild Hog Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hemphill \u2013 Bass Fishing Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carthage \u2013 Country Music Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Brenham \u2013 Ice Cream Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jim Hogg County \u2013 Vaquero Capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Denton \u2013 Halloween Capital<\/span><\/li>\n<\/ul>\n<h3><b>Teaser: What\u2019s the Deal with the Aoudad Sheep Bill?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes \u2014 even <\/span><a href=\"https:\/\/capitol.texas.gov\/tlodocs\/89R\/analysis\/html\/SB01245H.htm\"><span style=\"font-weight: 400;\">Aoudad sheep<\/span><\/a><span style=\"font-weight: 400;\"> got their moment at the Capitol this session. These rugged, horned animals might not impact your taxes or your waterpark liability, but they\u2019re a reminder that Texas legislation touches just about everything.<\/span><\/p>\n<h2><b>Have Questions About How These Laws Affect You or a Loved One?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Whether it\u2019s navigating property tax changes, understanding new healthcare initiatives, or <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/estate-planning\/organizing-for-estate-planning\/\"><span style=\"font-weight: 400;\">planning for the future<\/span><\/a><span style=\"font-weight: 400;\">, staying informed is key, and the <\/span><a href=\"https:\/\/hammerle.com\/our-team\/\"><span style=\"font-weight: 400;\">team<\/span><\/a><span style=\"font-weight: 400;\"> at Hammerle Morris Law Firm is here to help.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you\u2019re unsure how these new laws might impact your <\/span><a href=\"https:\/\/hammerle.com\/practice-areas\/estate-planning-probate\/estate-planning\/\"><span style=\"font-weight: 400;\">estate<\/span><\/a><span style=\"font-weight: 400;\">, long-term care planning, <\/span><a href=\"https:\/\/hammerle.com\/practice-areas\/guardianship-and-social-services\/guardianship\/\"><span style=\"font-weight: 400;\">guardianship<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/estate-planning\/rights-of-the-elderly\/\"><span style=\"font-weight: 400;\"> elder law<\/span><\/a><span style=\"font-weight: 400;\"> matters, or property tax situation, we\u2019re here to help. We\u2019ll guide you through the legal changes that matter most and help you make confident, informed decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Don\u2019t wait to protect what matters most \u2014 schedule a <\/span><a href=\"https:\/\/hammerle.com\/contact\/#form\"><span style=\"font-weight: 400;\">consultation <\/span><\/a><span style=\"font-weight: 400;\">today.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Virginia Hammerle is an accredited estate planner and represents clients in estate planning, probate, guardianship, and contested litigation. She may be reached at <\/span><\/i><a href=\"mailto:legaltalktexas@hammerle.com\"><i><span style=\"font-weight: 400;\">legaltalktexas@hammerle.com<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">. This blog contains general information only and does not constitute legal advice.<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key 2025 Texas Laws That Affect Seniors\u00a0 You may have noticed that the Texas Legislature met in 2025 for its 89th Legislative Session. They meet every two years, whether it is needed or not. As of June 19, 2025, the Texas Governor still had a pile of bills on his desk to sign, veto, or [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":13168,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[21],"tags":[],"class_list":{"0":"post-13167","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-legal-talk"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 New Texas Laws: Waterparks, CPAs, and a New Capital for Texas - Hammerle Morris Law Firm<\/title>\n<meta name=\"description\" content=\"Learn how 2025 Texas laws impact seniors\u2014from property tax relief to dementia research and CPA changes. 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