Texas House Bill HB1283

Texas 2009 - 81st Regular

• Out of House Committee: 5/8/09
• Voted on by House: 5/17/09

Caption

Relating to installment payments of ad valorem taxes on property in a disaster area.

Impact

The enactment of HB 1283 will have a significant impact on the financial responsibilities of individuals living in disaster-affected areas. By permitting installment payments on property taxes, the bill aims to foster a smoother recovery process for victims of disasters. It explicitly states that the provisions apply to taxes imposed within the first year post-disaster, thus recognizing the immediate financial difficulties such events can create for homeowners. This approach not only assists individuals but may also stabilize local economies affected by widespread damage and recovery obstacles.

Summary

House Bill 1283 addresses the installment payments of ad valorem taxes on property situated in disaster areas. Specifically, it amends certain sections of the Texas Tax Code to provide provisions for property owners whose real estate has been damaged due to a disaster. The bill is intended to alleviate some of the financial strain on residents affected by natural disasters by allowing for more manageable payment options concerning their property taxes. This bill focuses particularly on residential properties, emphasizing homesteads and properties with fewer than five living units involved in disaster recovery efforts.

Contention

Potential points of contention may arise from the implementation and administrative processes associated with enforcing installment payments for those in disaster-affected areas. Critics may raise concerns about whether the provisions are sufficient to truly aid recovery or whether they may inadvertently complicate tax assessment processes. Moreover, there could be discussions on the responsibility of local taxing authorities in facilitating this installment option and any burden this may place on their resources. Overall, while the bill aims to provide relief, the efficacy of its implementation will be crucial to its success.