Texas 2023 - 88th Regular

Texas House Bill HB3455

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

Caption

Relating to the abolition of ad valorem taxes and the creation of a joint interim committee on the abolition of those taxes.

Impact

Should HB 3455 be enacted, the immediate effect would be the abolition of ad valorem taxes, as specified within the legislation. The bill establishes that no state or political subdivision may impose such taxes, thereby completely altering existing tax practices in Texas. By repealing the current Title 1 of the Texas Tax Code and replacing potential revenue through local sales and use taxes, the bill paves the way for creating new fiscal policies that could better serve residents and businesses alike, potentially leading to more equitable tax structures.

Summary

House Bill 3455 aims to abolish ad valorem taxes in Texas and establish a joint interim committee to explore viable alternatives for replacing the lost local tax revenue. The bill emphasizes the significant burden property taxes place on Texans and seeks to present a comprehensive study on how this tax structure can be eliminated. By creating a committee tasked with assessing the impacts of such abolition, the bill endeavors to provide a clear strategy for the state as it moves away from property taxes entirely, with intentions of forming a progressive economic model.

Sentiment

Supporters of HB 3455 express a positive sentiment, highlighting the potential for property tax relief as a significant win for the residents of Texas. They argue that the abolition of these taxes would facilitate individual ownership of homes and stimulate economic growth by easing the financial burden on property owners. Conversely, concerns are raised regarding how the loss of property tax revenue could affect local governments and education funding, suggesting a divided view among stakeholders involving property tax abolition versus local government resources.

Contention

Notable points of contention include the potential implications of replacing property taxes with sales and use taxes. Critics voice skepticism about whether sales taxes can effectively sustain local revenue levels, especially in areas where property taxes currently provide essential funding for public services. Additionally, opponents caution that simply abolishing property taxes without a sustainable alternative could lead to fiscal instability for local governments and adversely impact public funding, which may ignite further debate as the committee proceeds with its study.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 1. General Provisions
    • Section: New Section

Companion Bills

TX HJR145

Enabling for Proposing a constitutional amendment to abolish ad valorem taxes.

TX HJR145

Enabling for Proposing a constitutional amendment to abolish ad valorem taxes.

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