Texas 2023 - 88th 2nd C.S.

Texas Senate Bill SB1

Filed
6/28/23  
Out of Senate Committee
6/28/23  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.

Impact

The intended effects of SB1 are broad and multifaceted, particularly targeting the property tax landscape in Texas. By implementing these provisions, it is expected that residents will see their tax burdens decrease, with estimated average benefits ranging from $1,300 to $1,500 per household annually. Moreover, the adjustments in the public school finance system are designed to enhance funding for local schools, thereby improving educational resources and opportunities for students across the state. Additionally, the legislation aims to provide franchise tax relief, which could potentially stimulate economic growth in the region.

Summary

Senate Bill 1, introduced by Senator Betancourt, aims to provide property tax relief through various measures including enhancements to the public school finance system, exemptions, and limitations on property taxes. This bill proposes to significantly raise the homestead exemption from $40,000 to $100,000, which aims to alleviate the financial burdens faced by homeowners and to increase local funding for schools. The legislation reflects an overarching objective of ensuring a fairer tax structure in Texas, benefitting both residents and public schools alike.

Sentiment

The sentiment surrounding SB1 has generally been positive among its proponents, who view the bill as a crucial step towards addressing long-standing issues related to property taxes and educational funding in Texas. Supporters, including various committee members and representatives, have voiced strong approval, emphasizing that the bill will provide much-needed relief for families while strengthening public school finances. However, as legislative discussions unfolded, there were caveats introduced by some stakeholders regarding potential long-term implications and the need for sustainable funding sources, revealing a mixed sentiment among deeper analysts.

Contention

Despite its broad support, the bill has faced scrutiny regarding its feasibility, especially concerning the constitutional amendment proposed in conjunction with it, which would require voter approval. Critics have expressed concerns about the viability of funding these tax relief measures in a sustainable way, highlighting potential fiscal challenges that could arise if the necessary amendments do not pass during the upcoming primaries. Moreover, the potential impact on school funding if revenue does not meet expectations has led to questions about whether the benefits promised can be realized effectively without compromising educational resources.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 48. Foundation School Program
    • Section: 2542
    • Section: 2543
    • Section: 2555
    • Section: 283
    • Section: New Section
    • Section: 2551
    • Section: 2555
    • Section: 283

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13
    • Section: 26
    • Section: New Section
    • Section: 26
  • Chapter 26. Assessment
    • Section: 04
    • Section: 08
    • Section: 09
    • Section: 15
    • Section: 04
  • Chapter 31. Collections
    • Section: 01
    • Section: 02
    • Section: 01
  • Chapter 171. Franchise Tax
    • Section: 002
    • Section: 204
    • Section: 002
    • Section: 204
  • Chapter 25. Local Appraisal
    • Section: 23

Companion Bills

TX SJR1

Enabling for Proposing a constitutional amendment to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads, to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts, to provide supplemental payments to full-time classroom teachers in school districts, and to except certain appropriations to pay for school district ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.

Similar Bills

TX SB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression, an increase in the amount of certain exemptions from ad valorem taxation by a school district applicable to residence homesteads, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amounts, and the protection of school districts against the resulting loss in local revenue.

TX SB26

Relating to providing property tax relief through the public school finance system, exemptions, and limitations on taxes and providing franchise tax relief.

TX HB62

Relating to providing school district property tax relief through rent-relief and through adjusting entitlements, compression, and exemptions under the public school finance system.

TX SB3

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

TX SB12

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX HB11

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate and to the protection of school districts against the resulting loss in local revenue.

TX SB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.