Texas 2023 - 88th 2nd C.S.

Texas House Bill HB2

Filed
7/10/23  
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

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.

Impact

The proposed legislation could reshape the landscape of property taxation within the state. By providing exemptions and placing limits on appraisals, HB2 is expected to reduce the tax burden on individual homeowners and foster an environment that supports local education funding. However, there are concerns raised regarding the implications of reduced tax revenues for local governments and educational institutions, potentially leading to funding shortfalls in essential services.

Summary

House Bill 2 (HB2) aims to provide significant property tax relief through the public school finance system. The bill introduces measures such as exemptions and limitations on appraisals and taxes, and seeks to improve property tax administration by authorizing the imposition of a fee. The intent is to alleviate the financial burden on homeowners, especially those grappling with rising property taxes, while ensuring that funding for public education remains stable.

Sentiment

The sentiment surrounding HB2 is largely supportive among proponents who argue that the bill will significantly aid families and alleviate the stress of high property taxes. Supporters, including various advocacy groups and legislators, have lauded it as a necessary step towards economic relief. Conversely, critics express concern about the equitable distribution of tax relief and the long-term impacts on public school funding, illustrating a division in public opinion over the best methods for addressing property tax issues.

Contention

Notable points of contention include debates over how the tax relief will be distributed and the potential consequences for local education funding. Some representatives have questioned the fairness and equity of the exemptions, particularly regarding who benefits most from the proposed relief measures. Additionally, the bill has sparked discussions about the balance between providing tax relief and sustaining adequate funding for public education, highlighting the complexities of restructuring the tax system.

Texas Constitutional Statutes Affected

Education Code

  • Chapter 49. Options For Local Revenue Levels In Excess Of Entitlement
    • Section: New Section
    • Section: 0042
    • Section: 0121
  • Chapter 48. Foundation School Program
    • Section: 2555
    • Section: 283
    • Section: 2542
    • Section: 2543

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 26
  • Chapter 26. Assessment
    • Section: New Section
    • Section: 0401
  • Chapter 25. Local Appraisal
    • Section: New Section
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 231
  • Chapter 42. Judicial Review
    • Section: 26

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302
    • Section: 302

Companion Bills

TX SB2

Very Similar 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.

TX HJR2

Enabling for Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; 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 except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.

TX HJR2

Enabling for Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; 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 except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.

Previously Filed As

TX HB3

Relating to the amount of the total revenue exemption for the franchise tax and the exclusion of certain taxable entities from the requirement to file a franchise tax report.

TX SB3

Relating to the amount of the total revenue exemption for the franchise tax and the exclusion of certain taxable entities from the requirement to file a franchise tax report.

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 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.

Similar Bills

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.

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 HB2

Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.

TX SB1686

Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes and a school district ad valorem enrichment tax.

TX HB4407

Relating to providing property tax relief through the public school finance system and property tax appraisal and administration.

TX SB1858

Relating to public school finance matters, including the imposition of a state ad valorem tax for elementary and secondary school purposes.

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 SB1

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