Texas 2023 - 88th Regular

Texas House Bill HB665

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

Caption

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

Impact

The proposed changes in HB 665 are expected to significantly impact state law concerning the appraisal and taxation processes of commercial properties. By establishing a maximum percentage increase in the appraised value, specifically setting it at 3.5 percent, the bill will ensure that property taxes reflect a more controlled growth in valuations. Furthermore, this legislation is poised to affect how appraisal districts operate, shifting their authority in determining property values and aligning it closer with the interests of commercial property owners.

Summary

House Bill 665 aims to impose a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes in Texas. This legislation intends to address concerns regarding the rising costs associated with property taxes on commercial properties, which have become an increasingly significant issue for owners. By capping the growth of appraised values, the bill seeks to provide tax relief to property owners and create a more predictable tax environment for businesses operating within the state.

Sentiment

The sentiment surrounding HB 665 appears to be mixed among stakeholders. Proponents of the bill, including many business owners and some legislators, regard it as a necessary step toward providing economic stability and predictability within the commercial real estate market. They argue that limiting appraisal increases will ease the financial burden on commercial property owners and promote business retention and growth in Texas. Conversely, there are opponents who express concerns that such limitations could lead to reduced funding for local services that rely on property taxes, potentially impacting public schools and emergency services.

Contention

One of the notable points of contention regarding HB 665 revolves around the tension between property tax relief and the potential consequences for public funding. Critics fear that the restrictions on appraisal increases may undermine the financial resources available for critical public services. Additionally, there are discussions about the implications for future property valuation policies and how local governments would adapt to the changed landscape of revenue generation from property taxes if the bill is enacted. Overall, the debate showcases the broader struggle between maintaining adequate public service funding and providing tax relief to property owners.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 1. General Provisions
    • Section: 12
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 231
  • Chapter 25. Local Appraisal
    • Section: 19
  • Chapter 41. Local Review
    • Section: 41
  • Chapter 42. Judicial Review
    • Section: 26

Government Code

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

Companion Bills

TX SB879

Similar Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

Previously Filed As

TX HB4338

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial real property.

TX SB879

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB528

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB5

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial or industrial real property.

TX SB117

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial or industrial real property.

TX HB273

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB1430

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB3336

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB28

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

Similar Bills

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX SB879

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB3336

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB30

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB28

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB4338

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial real property.

TX HB528

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB5

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial or industrial real property.