Texas House Bill HB951

Texas 2021 - 87th Regular

Caption

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Impact

This legislation is significant in its potential to encourage property owners to undertake modifications that facilitate accessibility, thus promoting inclusiveness within the community. It aims to alleviate the concern that complying with ADA standards might lead to financial penalties in the form of increased property taxes. If the bill is enacted, it could result in more properties being upgraded to meet accessibility standards, which not only benefits those with disabilities but also aligns with broader societal goals of equity and inclusivity.

Summary

House Bill 951 is aimed at providing financial relief for property owners making improvements to their properties in compliance with accessibility standards. Specifically, the bill seeks to amend the Texas Tax Code to allow for the exclusion from the market value of real property of the value added by improvements made to comply with the 2010 Americans with Disabilities Act Standards for Accessible Design. By doing so, property owners would not face increased property taxes due to these necessary modifications that enhance accessibility for individuals with disabilities.

Contention

While the bill has clear benefits, its passage hinges on a constitutional amendment proposed by the 87th Legislature, which must be approved by voters. There may be contention surrounding the implications of this bill on local tax revenues, as excluding the value of these improvements could reduce tax income for local governments. Opponents may argue that this creates a burden on taxpayers not benefiting from such improvements, which could foster discussions about funding sources for essential services that support individuals with disabilities.