Texas 2025 - 89th 1st C.S.

Texas House Bill HB138

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

Caption

Relating to the collection of delinquent ad valorem taxes.

Impact

If enacted, HB138 would influence existing statutes related to tax collection, particularly concerning the authority of local governments. It seeks to enforce stricter compliance measures for property owners who fail to pay their taxes, thereby potentially reducing rates of delinquency. This change could lead to increased funding for essential services at the local government level, but it also raises concerns about the potential burden placed on property owners who are already struggling financially.

Summary

House Bill 138 proposes changes to the collection process of delinquent ad valorem taxes. The bill focuses on streamlining the procedures for local governments to recover property taxes that are overdue. By establishing clearer guidelines and processes, the legislation aims to enhance the efficiency of tax collection, which in turn is expected to contribute positively to state revenues. This could be particularly beneficial for communities that rely heavily on property taxes to fund local services.

Contention

There are points of contention surrounding HB138, primarily revolving around the fairness of the enforcement measures proposed in the bill. Advocates argue that stricter measures are necessary to ensure that all property owners contribute fairly to local tax revenues. However, critics express concerns about the harshness of these measures, which they believe may disproportionately affect low-income families and individuals who may be unable to keep up with tax payments. The balance between ensuring adequate funding for local services and protecting vulnerable residents is a significant aspect of the discussion surrounding this bill.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: New Section
  • Chapter 33. Delinquency
    • Section: 01

Companion Bills

No companion bills found.

Previously Filed As

TX HB4828

Relating to the collection of delinquent ad valorem taxes.

TX HB48

Relating to the collection of delinquent ad valorem taxes.

TX HB5292

Relating to the collection of delinquent ad valorem taxes.

TX HB4829

Relating to the collection of delinquent ad valorem taxes.

TX HB49

Relating to the collection of delinquent ad valorem taxes.

TX HB5287

Relating to the collection of delinquent ad valorem taxes.

TX HB4604

Relating to the waiver of penalties and interest on delinquent ad valorem taxes on the property of an individual who dies.

TX HJR71

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

TX HJR29

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

TX SB2856

Relating to the penalties and interest that may be incurred on delinquent ad valorem taxes imposed on a residence homestead.

Similar Bills

No similar bills found.