Texas 2017 - 85th Regular

Texas House Bill HB15

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to ad valorem taxation.

Impact

If implemented, HB15 would fundamentally reshape how property tax rates are calculated and maintained across various taxing units in Texas. The introduction of a statewide database containing property tax information would allow for standardized reporting and greater public access to essential tax information concerning property values and rates. This plan intends to create a fairer assessment system that reflects the evolving dynamics of property taxation, potentially helping citizens to better navigate their financial responsibilities and governmental processes.

Summary

House Bill 15, known as the Property Tax Payer Empowerment Act of 2017, introduces significant changes to the framework of ad valorem taxation in Texas. The bill mandates that the Texas comptroller will establish standardized electronic worksheets for taxing units to calculate their 'no new taxes' and rollback tax rates. This measure is intended to simplify the tax calculation process, increase transparency, and empower local government officials in managing tax assessments. Moreover, it aims to create a more accessible system for citizens to understand their tax obligations, thereby enhancing civic engagement in property tax matters.

Contention

However, the bill is not without controversy. Critics argue that standardizing tax calculations may overlook unique local needs and circumstances, possibly leading to one-size-fits-all solutions that fail to address community-specific issues. Additionally, concern exists that making tax information more accessible could inadvertently overwhelm taxpayers with complex data. Proponents, on the other hand, assert that increased transparency will lead to better understanding and management of property taxes, giving citizens the ability to hold their local governments accountable for tax decisions.

Companion Bills

No companion bills found.

Previously Filed As

TX HB1613

Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad valorem tax relief to disabled veterans.

TX SB2

Relating to the administration of the ad valorem tax system.

TX SB1

Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.

TX SB96

Relating to ad valorem taxation.

TX SB2

Relating to ad valorem taxation; authorizing fees.

TX HB2

Relating to ad valorem taxation; authorizing fees.

TX HB72

Relating to an exemption from ad valorem taxation of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

Similar Bills

TX SB93

Relating to ad valorem taxation.

TX SB2

Relating to the administration of the ad valorem tax system.

TX HB490

Relating to the administration of the ad valorem tax system.

TX SB1430

Relating to clarifying certain terminology, including terminology applicable to tax rate calculations, in relation to the ad valorem tax system.

TX SB96

Relating to ad valorem taxation.

TX SB1

Relating to the calculation of the ad valorem rollback tax rate of a taxing unit and voter approval of a proposed tax rate that exceeds the rollback tax rate.

TX HB32

Relating to the administration of the ad valorem tax system; authorizing fees.

TX HB2

Relating to ad valorem taxation; authorizing fees.