Texas 2023 - 88th Regular

Texas House Bill HB4950

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

Caption

Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

Impact

If enacted, HB 4950 would alter the tax code to incentivize homeowners to invest in energy efficiency upgrades. The bill is expected to encourage the adoption of better energy standards and practices among Texans, potentially leading to lowered energy demands and increased sustainability efforts. Additionally, the exemption could make it more feasible for low- to middle-income families to improve their homes' energy performance without the burden of increasing their property taxes for these enhancements. This change is seen as a step towards fostering a more sustainable future in Texas.

Summary

House Bill 4950 aims to provide an exemption from ad valorem taxation on the amount of appraised value of real property that results from the installation of specific energy efficiency-related improvements. This measure is introduced as a means to alleviate the financial burden faced by Texas homeowners due to high property taxes and energy costs. The bill outlines various improvements that qualify for the exemption, including high-efficiency heating and cooling systems, smart thermostats, and energy-efficient windows, which can help reduce overall energy consumption in homes across the state.

Sentiment

The sentiment surrounding HB 4950 is largely positive among supporters who believe that the bill will help address pressing issues like rising property taxes and expensive energy bills. Stakeholders in the discussion highlighted the need for a balanced approach to energy supply and demand, viewing this bill as a crucial move toward achieving that balance. However, some may voice concerns regarding the fiscal implications of the tax exemptions, as such measures could affect local government revenue from property taxes, leading to debates about the overall financial sustainability of the initiative.

Contention

While the primary focus of HB 4950 is to promote energy efficiency and provide tax relief, there is notable contention regarding its potential impact on local government finances. Opponents may argue that by exempting properties from increased taxation, the bill could lead to a shortfall in funds that local governments depend on for essential services. Furthermore, the effectiveness of the proposed tax incentives in actually prompting homeowners to make efficiency improvements remains to be critically assessed, which could lead to further discussions about the implementation and monitoring of such measures.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 43

Companion Bills

TX HJR187

Enabling for Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

Similar Bills

No similar bills found.