Texas 2023 - 88th Regular

Texas House Bill HB159

Filed
11/14/22  
Out of House Committee
4/12/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the procedure by which a taxing unit is required to provide public notice of certain ad valorem tax-related information.

Impact

The bill is structured to ensure that local communities are well-informed about property tax changes, enabling tax oversight by residents. This is particularly important as property tax rates directly affect local funding for essential services such as education and public safety. By reinstating this public notice requirement, the bill aims to mitigate confusion and enhance accountability among taxing authorities, potentially leading to a more equitable taxation process across Texas.

Summary

House Bill 159, introduced by Representative Landgraf, focuses on enhancing public transparency regarding property tax rates. The bill mandates that taxing units provide clear and accessible notice of their ad valorem tax-related information, particularly concerning changes in the no new revenue and voter approval tax rates. Under this bill, if a taxing unit makes adjustments to these rates, they must publish the changes both on their website and in a newspaper of general circulation within the counties they cover, fostering better communication with taxpayers.

Sentiment

The general sentiment around HB 159 appears to be positive, particularly among those advocating for increased transparency in government processes. Supporters of the legislation argue that it is a crucial step toward safeguarding taxpayers' rights and ensuring they have access to important financial information. The unanimous vote (214-0) in favor of the bill during its passage suggests strong bipartisan support, reflecting a collective agreement on the need for improved clarity regarding taxation matters.

Contention

Despite the prevailing support for HB 159, there may be discussions around the implications of increasing regulatory burdens on taxing units, particularly for smaller entities that may struggle with the added requirement of public notifications. Some may argue that the cost of compliance could detract from budget allocations for essential services. Nonetheless, the overarching goal of promoting transparency and taxpayer awareness is seen as a significant benefit that outweighs potential challenges.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: New Section
    • Section: New Section
    • Section: 04

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.