Texas House Bill HB4158

Texas 2023 - 88th Regular

• Filed: 3/8/23
• Out of House Committee: 5/7/23
• Voted on by House: 5/12/23
• Out of Senate Committee: 5/19/23
• Voted on by Senate: 5/24/23
• Governor Action: 6/14/23

Caption

Relating to the determination and reporting of the number of residence homesteads of elderly or disabled persons that are subject to the limitation on the total amount of ad valorem taxes that may be imposed on the properties by school districts.

Impact

The legislation is seen as a necessary step to providing transparency and accountability in the administration of property tax exemptions. Prior to this bill, the state lacked comprehensive data on the number of qualifying homesteads, which is essential for assessing the financial implications of tax policies affecting seniors and disabled persons. By collecting and reporting this data, HB 4158 is expected to support better-informed decisions regarding tax policy and relief programs, ultimately leading to better support for these vulnerable populations.

Summary

House Bill 4158 aims to enhance the accuracy of tax assessments for elderly and disabled homeowners by improving the tracking and reporting of ad valorem tax exemptions related to their residence homesteads. The bill mandates that the chief appraiser in every appraisal district must determine and report the number of homesteads that are subject to tax exemptions for the elderly and disabled persons. This reporting is required to be completed by September 1 of each tax year and subsequently reviewed in a larger report submitted to key state officials, including the lieutenant governor and the speaker of the house.

Sentiment

The sentiment surrounding HB 4158 appears largely positive, particularly among stakeholders advocating for elderly and disabled communities. Supporters, including representatives from the Texas Association of Counties, highlight the importance of accurate tax assessment and the potential for improved services for seniors as a result of this data collection. The discussions in various committee sessions reflect a consensus on the bill's merits, indicating a strong desire to address the needs of citizens reliant on these exemptions.

Contention

While there was significant support for the bill, concerns were raised about the implementation of the new reporting requirements. Some legislators questioned whether this would impose additional burdens on local appraisal districts, which may have limited resources to handle the increased administrative tasks. However, proponents argued that the long-term gains from enhanced tax equity and better resource allocation for senior support would outweigh any initial challenges faced during implementation.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: New Section
  • Section: 26
  • Section: 26